If you are only ever basing your report on a single table, I suppose it
might not make a lot of difference.
If your data is well-normalized, you'll probably need to base your report on
data from multiple tables -- queries help here.
If you don't want to use every single record in a table, a query lets you
limit the number of records.
If you want to create a report that is based on some degree of 'aggregation'
(e.g., Sum, Avg, Count, Maximum, ...), you'll need to use a query.
In my experience, it's generally easier to create a query first, making sure
I'm getting the records I want, before then basing a report on that query.
JOPO (just one person's opinion)
Regards
Jeff Boyce
Microsoft Office/Access MVP