Sorry but i do not agree with you.

MS Access holds an internal bookmark on records in tables so it can determine the first record entered into that table. (I cannot locate the white paper I read this in at the moment but if i find it I'll pass it on).

If MS Access didn't do this then First() would return random results and having worked with MS Access the past 15 years in my experience it always returns the same result. Whats the point in having a function if its flakey?