If your form is a data entry-only form, setting the DefaultValue of the
various controls before you leave the form means you'll have these (new)
default values when you next open the form (for data entry).
If your form is bound to the data in the underlying table, and is NOT only
for data entry, you could decide you wanted the form to open pointed at the
first record in the table, the last record in the table, or the record that
was entered on 1/2/2006 (provided your table includes a DateEntered field).
The former reduces the number of keystrokes needed to enter a new record
(but only if new records are essentially identical to old records -- and
this is a BAD IDEA in a well normalized database design).
The latter lets the user see where s/he left off.
Regards
Jeff Boyce
Microsoft Office/Access MVP