Incest offenders often enter treatment at the insistence of others. They are resistant to the therapeutic process because it implies that they must address the frightening implications of revealing and facing the consequences of their incestuous behavior. When attempting to explain their behavior to therapists, incest offenders expose their distorted thinking, which attempts to present an image of respectability to the therapist. Traditional treatment methods attempt to confront the offenders' distorted accounts, so that they are forced to accept responsibility for their behavior; although such confrontational methods can be effective, they also promote an increase in resistance to the therapeutic process. This article proposes an alternative approach based on the strategic use of the offender's resistance to treatment and his explanation of his offense. This article provides examples and an extended case study to demonstrate how the various belief systems of incest offenders can be used by the therapist to guide and motivate the offender to enter into a treatment phase. 41 references