The number of boys involved in reported sexual abuse has risen substantially in recent years. Professionals in child abuse projects indicate that boys constitute 25 to 35 percent of their caseloads. It is estimated that as few as 1 in 12 of the estimated 46,000 to 92,000 sexually abused boys in the United States come to the attention of a professional. Boys are less likely than girls to report the abuse. Reasons for underreporting may include a desire to protect the perpetrator, guilt, fear of reprisal, or the male ethic. Perpetrators are likely to be unrelated, older males. Pedophiles usually have no children of their own, have a preference for a specific age range, have a strong attachment to their victims, and often take extensive pornographic photographs. The betrayal of trust, exploitation, and fear of repercussions can cause a variety of problems for victims, two-thirds of whom appear to suffer emotional difficulties. Long-term effects may include depression, sexual dysfunction, and substance abuse. Sensitive intervention is needed if the emotional trauma is to be reduced, and parents must be helped to understand the dynamics of the sexual abuse. Because sexual abuse of boys often comes to light in children referred for other problems, counselors must be trained to recognize indicators of sexual abuse and in its treatment. 24 references.