I almost always do but there are things I cannot give them. But my clients are pretty sophisticated and they know what theyre doing so they expect them from me. Some of my biggest clients are large corporations with in house creative departments. These people don have the same skills to do the kind of s to turn layers off and on as needed. One of my illustrations or graphics may be used on the cover of a brochure a 2-foot tall trade show display and in a video. They aren going to waste my time making me provide it in all these formats so I make sure that not only do I give it to them in a flexible format that they can use but I also will sit down with their less experienced designers and show them how to access all the parts so they are able to use the files I give them they way they were meant to be used. It really unlikely that they will try to create something new from my files. I use a lot of techniques that involve smart objects vector objects and layer styles that would require their artist be adept enough to know how to use them. Usually theyre so busy themselves that they don have time to dissect my files just to repurpose them. With that being said I cannot give them files where there are licensed assets in the file. For example I cannot give them fonts or files containing licensed stock photos or stock illustration. If a client asks me for my 3D files Ill delete any geometry thates from stock 3D models I purchased. And it is entirely useless for clients to ask me for any kind of 3D project files or video project files. It unlikely that my clients use the same software I do and because I use an array of plugins that they would also have to own for them to even open my files. For graphic design projects we almost always provide the working InDesign files if requested. Ourpany is founded on the principle that we provide a service. Our customers trust us to provide that service to do a good job and to make their job easier. I can stress how important it is to make your client job easier. italic It been our experience that a client will usually spend more to hire our firm if we make them look good and working with us is as painless as possible. The last thing we are going to do is ruin their experience by bickering with them over handing over files. Most of our clients buy their own printing so it goes without saying that we must provide files that not only can the printer use but be able to make last minute changes if necessary. Sometimes the projects are on press at 3 in the morning and most of us wouldn want to be awakened at 3 am just to correct a misspelled name in corporate magazine when the printer can do that just as easily.