I'm looking for a definitive reply on whether this should switched on or off.
There are conflicting web articles on whether is is worthwhile, or not.
I know that there is a need to include php.ini files in some directories (eg. admin) to allow files to be written further up the directory tree, when turned on.
Are there sufficient advantages to using safe_mode and is it recommended for osCommerce-based sites, in general?

EJ