It says in the table definition for the "Item" table that there are no insertable fields:

http://www.qodbc.com/docs/html/qodbc/20/tables/table_detail_us.asp?details_id=109&tn_us=TRUE

When I link a table from access and open the table then try to manually insert records, I am unable to create a new record and I can do it with other linked tables...

What I did next is create a new item record with quickbooks, then I opened the link table in access and tried to manually insert a record that is identical to the record I created in quickbooks (except the name is slightly modified) ...it didn't work.

If I can't do a manual insert with a linked table, how is it going to work with code? I know the linked table works because it displays data when I open it in access...

The ITEM table is a combined (read only view) list of all Item tables in QuickBooks: ItemInventory, ItemNonInventory, ItemOtherCharge, ItemInventoryAssembly, ItemService, ItemFixedAsset, and ItemGroup; with minimum common fields.

Inserts and updates are actually done using the ItemInventory, ItemNonInventory, ItemOtherCharge, ItemInventoryAssembly, ItemService, ItemFixedAsset, or ItemGroup tables.

See: How do I add a Inventory Item using QODBC? 
        How do I insert data into ItemService? 
        How do I insert data into ItemNonInventory? 
        How do I create a Item Assembly (ItemInventoryAssembly)? for more.

greetings

what I found out is i was able to insert into the itemservice table which updated the item table

all is well

cheers

scott