In these cases, it is speculated that there is an identification process occurring in which the offender is identifying with the abuser or the experience of being abused. One theory is the offender is attempting to recreate the experience in order to address unresolved conflicts he has surrounding his abuse. Another is that the assault is an attempt to identify with the child and the innocence associated with being a child. Clinical experience also supports four general observations: (1) Male sexual offenders more often than not are victimized by more than one perpetrator on separate occasions; (2) the abuse, whether by one perpetrator or several, usually occurs repeatedly over a long period of time; (3) the majority of these individuals receive no intervention or help after the abuse occurs; and (4) the majority have not experienced closure or resolution of their victimization. Many children who are abused by more than one offender or experience sexual abuse for long periods of time do not grow up to be sexual abusers. Further research is needed to determine what factors related to sexual abuse predispose victims to become abusers. 1 table and bibliography