VFP 8 has CursorAdapter, but that still puts them in the UI layer - possibly not the best place for them.
We use Andy Kramek's data classes, discussed in FoxPro Advisor back in 1997.

FOXPRO ADVISOR MAGAZINE - December 1997
Data Classes That Make Client-Server Easier
Here's how to handle data in a large client-server system, based on the use of Abstract Data Classes.
-- By Andy Kramek and Hue Holleran
http://foxproadvisor.com/doc/01452