Shalom, Meir

I trust you are doing well! I now read through your entire post and would like to make the following suggestions, based on your questions:

1. Your Database requirements echo a resounding necessity for MS Access. Any version really, but in more detail:
1.1 *.mdb is for MS Access 2003 and earlier file types
1.2 *.accdb is for MS Access 2007 and up.
-> I suggest you get MS Access of the same MS Office version that your MS Excel version is. This simplifies any compatibility issues in the future

2. Sub-records, linked to main records is what nerds like me in the Database programming world call: Master-Detail relationships. MS Access is perfect for this.
2.1 We will create a MS Access Database file
2.2 We will add a DB Table for each record-type that you require
2.3 We will then set up a "Relationship" between these tables

3. SQL is very basic for the functions you need to perform. VBA isn't. The algorithm you propose in your post, however, is very straight forward and shouldn't pose too many complications.
3.1 We will then create VBA Algorythms to collect the information from the Cells (Columns & Rows) on your existing Excel Worksheet(s)
3.2 We will then create SQL Statements to take the info from 3.1 and put them (line by line) into your new MS Access Database tables
3.3 We will create VBA "Functions" for each task that could be linked into a Button for each task

4. I only know the "long" way of programming things and Pro's like Kenneth might know programmtical short cuts. I always find the long way to be more robust. I have been programming (in Delphi mostly) Database Applications for many years, so SQL is what I do...

My next post will have the code and content. In the meantime, could you send the Excel sheet you mention? This would make testing the code much easier on my side.