ms-access - MS Access Project 2007 SP3 slow performance

Question

I have a project built on MS Access project and There is a strange slow performance issue on MS Access 2007 SP3

I track this issue on two machines that are:

1. Windows 7 - 64 bit
2. Microsoft Office Access 2007 (12.0.6606.1000) SP3 MSO (12.0.6607.1000)
3. SQL SERVER 2008 R2
4. SQL SERVER Driver (oledb.dll) Version 6.01.7601.17514

There is no difference between two PCs that I try to test but there is obvious slow performance when I open the same screen (I watch SQL SERVER Profiler and I noticed that same query takes 4 sec on first environment and takes 1.5 minute on second environment, and also the Reads column on profiler give a big number for the slow query)

The query is:

SELECT MReceiveNumber, [Line Number], [Item Number], ROW_NUMBER() OVER (ORDER BY [Line Number]) - dbo.GetPrevMRQryLinesCount(MReceiveNumber, [Line Number]) AS Serial FROM tblMReceiveItems

Note: This query takes 2.20 minutes in SQL SERVER Management

So, Is there any performance issue with access 2007 SP3 or there are other things that I should do/review?

Thank you for help.