The Hanson Sex Attitudes Questionnaire was developed for the current study. It contains the following scales: Frustration, Affairs, Sexual Entitlement, Sex/Affection Confusion, Sexy Children, and Sexual Harm. Respondents were asked to rate their agreement to a series of items using a five-point scale. The Marlow-Crowne Social Desirability Scale was used to assess the tendency to perceive and present oneself in an unrealistically positive manner. A background questionnaire designed for the current study obtained information on the subjects' demographic characteristics. For the incest offenders, there were additional questions on their offense history. Compared to the other groups, the incest offenders showed deviant attitudes in three domains: endorsing attitudes supportive of male sexual privilege (sexual entitlement), perceiving children to be sexually attractive and sexually motivated, and minimizing the harm caused by the sexual abuse of children. The results did not support theories that portray incest offenders as inhibited men who turn to their children out of sexual frustration. Incest offender did not report themselves to be any more sexually frustrated than the comparison groups. 3 tables, appended Hanson Sex Attitude Questionnaire, and 28 references