I come from a bigger shop (100+ users), and now work as an independent with very small shops (1-40 users). They knew that their plan to backup manually to cd's or tape or even flash drives was not getting it. No staff member would consistently switch the tape and take it off site. But when I looked at the "big" offsite storage machines I had the same misgivings I've seen here. So I do ssl ftp backups to my server every night. My legal exposure is huge, but my customers are happy. Where there is any willingness inhouse to handle it, we use a combination of external usb and offsite. One thing I didn't see mentioned about tape is the requirement (in the case of fire or physical destruction) to first find a compatible tape drive to restore with.