I have an Access 2010 database with externally linked Excel files.
I use multiple directories with the same Excel filenames like this:
C:\Data\Folder1\File A.xlsx
C:\Data\Folder1\File B.xlsx
C:\Data\Folder2\File A.xlsx
C:\Data\Folder2\File B.xlsx
C:\Data\Folder3\File A.xlsx
C:\Data\Folder3\File...