Although I'm normally a stickler for using styles for clarity, and would recommend using Me. consistently, I have to confess I'm very careless about it in fact. I tend to always use it for form methods and properties, but often or even usually omit it with control and field properties. I think that's probably because expressions containing control names are often so long that they overflow the line width (which I control for printing purposes), and using Me. increases the frequency with which I have to insert a line break.
I did a quick benchmark to test accessing the Top property of a command button, with and without Me. Over 327,680 iterations, taking 26 seconds, there was no difference within a resolution of 1 second. So I'd say there was no performance impact when you use Me. (This was in Access 97, but I doubt Access 2000 would be different. Access XP might be different, though.)
With regard to other issues, only one comes to mind. If you have a local variable (within a Function or Sub procedure) that happens to have the same name as a Form property or a control, then you can't refer to the property or control without using Me. References without Me. will refer to the variable. Of course, it's poor form to declare a variable with such a name in the first place, but occasionally it happens by accident. That's one good reason to use type prefixes on all variables. Rick Sprague