I have a windows application connected with MS Access 2007
database
It had more than 300 records in Customer
Table.
I have deleted
If you really must reset the autonumber, and you should first consider @Eugene Rieck's answer, you can compact and repair the database, which is something you should be doing with a back-end database on a fairly regular basis, anyway.
On the operational side, you can drop an readd the column.
On the strategic side, I think you should rethink the problem: If the value of an identity column, apart from being unique, matters to you, you might be heading in a dangerous direction: You should think of such a column as being completly without content, apart from being a way to uniquely address a row.
See here. The key is:
strSql = "ALTER TABLE [" & strTable & "] ALTER COLUMN [" & strAutoNum & "] COUNTER(" & lngNext & ", 1);"
Alternatively, just drop and recreate the table.