Yes Ma'am I know that some women take offense and being called ma'am. They claim that it's for "old" ladies and calling them ma'am is disrespectful. I however, wish that yes sir and no ma'am were heard more often. Both Sir and Ma'am are a polite form of address. I even find the usage of Mister Sam or Miz Hope by those younger than us to be refreshing. Hearing a someone younger using any of those terms to me indicates that they have had some good influence exerted over them at home. Ma'am and Sir are also used to show respect and nothing should be offensive about someone showing respect to others. I even use both myself when addressing my customers; most whom are much younger than I. Curtesy needn't be expected only from the young.