The First() function in MSAccess returns the first record entered into the table.

SELECT TOP 1 is not the equivalent.

Try creating a new table in MSAccess with one string field. Enter in records B then A then C. If you then do a First() on this table you will get B. SELECT TOP 1 will return A if you order ascending and SELECT TOP 1 will return C is you order DESC therefore SELECT TOP 1 is not an equivalent no matter what ORDER BY you use.