For some odd reason when I enable safe mode on a virtual host on apache 1.3.27 (not using the option in my php.ini file) it does not display that directive safe_mode has a local value "on" in the phpinfo() output.  It shows local value of directive safe_mode is off even when it is on.

"Warning: fopen(): SAFE MODE Restriction in effect. The script whose uid is 1000 is not allowed to access /home/jacques/cvsstuff/php/phpweb/backend/ip-to-country.idx owned by uid 0 in /usr/home/jacques/cvsstuff/php/phpweb/include/ip-to-country.inc on line 90"

Yes I've confirmed that safe_mode is on (busy rsyncing the backend stuff for my local checked out copy of phpweb where I've enabled safe_mode to test my findings from my main production webservers.

In my httpd.conf I have in the following lines added to my 
NameVirtualHost 192.168.0.64

<VirtualHost 192.168.0.64>
    ServerName 192.168.0.64
    ServerAlias phpweb.labs.ataris.co.za
    ServerAdmin yourname@yourdomain.com

     # Webroot of PHP mirror site
     DocumentRoot /home/jacques/cvsstuff/php/phpweb

     # These PHP settings are necessary to run a mirror
     php_value include_path .:/home/jacques/cvsstuff/php/phpweb/include
     php_flag register_globals on

     # Log server activity
     ErrorLog /var/log/php-error_log
     TransferLog /var/log/php-access_log

     # Set directory index
     DirectoryIndex index.php

     # Set mirror's preferred language here
     SetEnv MIRROR_LANGUAGE "en"

     # The next lines are only necessary if you would
     # like to provide local search support (see below)
     SetEnv HTSEARCH_PROG /usr/local/etc/htdig/htphp.sh
     SetEnv HTSEARCH_EXCLUDE "/print/ /printwn/ /manual/howto/ /cal.php"

    <IfModule mod_php4.c>
        php_admin_flag engine on
        php_admin_flag magic_quotes_gpc off
        php_admin_value safe_mode on
        php_admin_value open_basedir "/home/jacques/cvsstuff/php/phpweb:/tmp"
    </IfModule>
</VirtualHost>