I am using Samba 2.2.8 and this fixed my problem with MS ACCESS.
Make sure your ms access has the following options set.
Click Tools
Click Options
Click General Tab and make sure the "Default Database folder" points
to
your Samba share
Click "Advanced Tab" and make sure "Default Open Mode" =
shared
         "Default record locking" = Edited Record
         "Open databases using record-level locking" is checked
In your Samba shared set the option "force create mode = 777"
My MS ACCESS database runs like a charm now.
Hope this helps you.