It depends on your point of view. For instance, an Access database can use ADO to open a recordset via a stored proc in SQL Server. The ADO recordset can then be assigned to the form's recordset and tada, the form is bound to the recordset in SQL Server and is fully updatable. I do this all the time. I currently working on an application where there are no tables in the front end. Everything comes from SQL Server via recordsets...very cool and very fast.
Hope this helps,