[AccessD] A2K: Another Trasnfer Database Q

Hello all
When I try to import or link to a DBF or XLS file in the root directory all is well.
When I move the dbf or XLS file to ANY dorectory/folder the import or link fails.
Access spits up a long error message with Error Number
Saying that the path is invalid. That I should go and check that it exists etc.
Of course it exists I just created it for testing as well as using pre-existing directories.
The Docmd.Transfer works - why would it fail when I use a folde?
Yes I have tried quotes around the path and xls specs

Any taker?

Many thanks in advance

Darren