Hi GanesanSenthilvel,
Its nice to hear this from you GanesanSenthilvel but Since I am using Access and back end I am new to vb back end and so i requested for vb code suggestion , Anyhow I am really thankful for your answer
my answer to this is
1st form:
Private Sub cmdSend_Click()
Dim str As String
str = txtValue.Value
DoCmd.Close
DoCmd.OpenForm "frmTwo", acNormal, , , , acWindowNormal, "Value=" + str
End Sub
2nd form
Private Sub Form_Load()
lblPassedValue.Caption = GetTagFromArg(Me.OpenArgs, "Value")
End Sub