Help with some basic design

Hi, thanks in advance for the help.

I am trying to design a relatively simple database (or so I think so) in
Access 2003. I have to data contained in 2 Excel spreadsheets. I have
imported the first one which contains data including company name, address,
city, state, county and some other data unique to each record.

The second XLS contains data that with records that each have their own
unique record number (plus some other 1 to 1 data) but each record could be
associated with any number of counties in a given state.

I need to associate the records in this table with those particular counties
for that record (That is data in a pdf which I will have to manually acquire
in order to associate to that record.) Then I will need to create the query
or report that will allow me to search a company (data from 1st table, which
will have a single county associated to that company record) and see if that
company is in a county that is associated to a record in the 2nd table.

Any advice or help will be greatly appreciated.