aşağıdaki sorguyu dener misiniz?

TRANSFORM First(tbl_urun.urunadi) AS İlkurunadi

SELECT (DCount("[id]","[tbl_urun]","id<" & [İd]))\3 AS İfade1

FROM tbl_urun

GROUP BY (DCount("[id]","[tbl_urun]","id<" & [İd]))\3

PIVOT DCount("[id]","[tbl_urun]","id<" & [İd]) Mod 3;