How can we link front-end to back-end using UNC

Hi,


I know to make the connection we normally use the drive letters of the server and the name of the folder of that server, to link MS Access database front-end with the MS Access database back-end in the network..

But i came to know about the UNC for creating a link to the server.
I know what UNC means, but what i especialy want to know is how it can be implemented on the network of computers each working with VISTA as O.S
Anyone can tell how we can link front-end with back-end.

Thanks