Все вроде бы получилось. Код работает для перелинковки различных типов фалов (txt, xls). Если есть вопросы или критика буду рад ответить.

Function UpdateLinks()

Dim varFileName As String

Dim stCurLink As String

Dim DB As DAO.Database

Dim tdf As DAO.TableDef

Dim CurConnect As String

Dim rt As Recordset

varFileName = GetBufferFolder 'обзор папок виндузы

Set DB = CurrentDb

For Each tdf In DB.TableDefs

    If tdf.Name Like "АналитикаСубконто2" Then

        stCurLink = Right(tdf.Connect, Len(tdf.Connect) - InStrRev(tdf.Connect, ":") + 2)

    End If

Next tdf

Set rt = DG.OpenRecordset("SD", 2)

Do While Not rt.EOF

If rt!Database Like "*.*" Then

    If Left(rt!Database, InStrRev(rt!Database, "\") - 1) Like stCurLink Then

        If Dir(varFileName & Dir(rt!Database)) > "" Then

        CurConnect = DG.TableDefs(rt!Name).Connect

        DG.TableDefs(rt!Name).Connect = Left(CurConnect, InStr(CurConnect, ":") - 2) & _

           varFileName & Dir(rt!Database)

            DG.TableDefs(rt!Name).RefreshLink

        End If

    End If

Else

    If rt!Database Like stCurLink Then

        If Dir(varFileName & Replace(rt!ForeignName, "#", ".")) > "" Then

        CurConnect = DG.TableDefs(rt!Name).Connect

        DG.TableDefs(rt!Name).Connect = Left(CurConnect, InStr(CurConnect, ":") - 2) & _

           Left(varFileName, Len(varFileName) - 1)

            DG.TableDefs(rt!Name).RefreshLink

        End If

    End If

End If

rt.MoveNext

Loop

End Function

Function DG() As Database

Set DG = DBEngine(0)(0)

End Function