The sample included 1,265 children who were studied at birth, 4 months, 1 year, and annual intervals up to 14 years. Children were classified according to three major groups (Pakeha, Maori, and Pacific Islander). The Self- Report Early Delinquency Scale was administered to obtain self-report and parental data on offenses committed. Results showed that children of Maori ethnicity had significantly higher offending rates than children of Pakeha or European ethnicity. The rates were 1.45 to 2.25 times higher for Maori than for Pakeha children. After adjustment for a series of social and contextual factors, including maternal age, maternal education level, family socioeconomic status, family living standards, and early childhood environmental factors, children of Maori and Pacific Islander ethnicity had offending risks 1.08 to 1.55 times higher than children of Pakeha ethnicity. In four of five comparisons made, there was no significant relationship between ethnicity and offending after adjustment for social and contextual factors. Implications of the findings for interpreting ethnic differences in offending rates are examined, with particular attention paid to labeling, socioeconomic, and cultural explanations of the differences, 38 references and 5 tables