Subjects were 33 male and 38 female licensed and non-licensed mental health professionals working with either adolescents or adults in two Florida mental health centers. Data were collected through surveys distributed to subjects on their job sites. Respondents attributed the greatest degree of responsibility to the father and the least to the daughter on both measures of responsibility attribution. A substantial amount of responsibility was also attributed to the mother, with male clinicians attributing significantly greater responsibility to the mother than did female clinicians. Male clinicians also attributed significantly more responsibility to the daughter in father-daughter incest. Significantly greater responsibility levels were attributed to the father when the daughter was a child. Forty percent of non-licensed clinicians were unaware of the reporting laws, and 25 percent stated they would not report a case of incest as presented in the questionnaire. All licensed clinicians indicated they knew the reporting laws and would report incest cases. Suggestions for future research are offered. 4 tables and 15-item bibliography