Results suggest that 1 in 2.5 recorded reports in 1986 resulted in prosecution, a far higher rate than the 1 in 10 that is usually estimated. Further, over 90 percent of offenders prosecuted in 1986 were subsequently convicted. Nonetheless, 60 percent of cases did not reach the prosecution stage. In a substantial number of cases, police were not satisfied that an offense had been committed, either because they doubted the truth of the report or did not regard the reported action as a sexual assault. In others, a decision not to proceed was made by the parent or the victim. Of cases in which the suspect admitted to one or more charges, 97 percent proceeded to prosecution; while in cases where the suspect did not make an admission, only 32 percent proceeded to prosecution. Further, suspects were more likely to admit guilt in cases where there was other evidence available, the victim was older, and the victim-offender relationship was more distant. These findings suggest that laws requiring corroborative evidence, the child victim's capacity to testify, and credibility may present barriers to prosecution. 8 tables and 19 notes.