The State legislature provided treatment funds starting in 1989 for youths who were both sex offenders and victims of sexual abuse. The research identified 691 sexually aggressive youths on open/active State caseloads. Thirteen percent of the eligible children were referred for services during the first year. Most of these youths were not held accountable for their behaviors through arrest and prosecution. Despite the small percentage actually charged, these youths were responsible for nearly 4,000 known or suspected incidents of sexual aggression. Youths referred for treatment were responsible for 1,957 known sexually aggressive acts, and youths not referred for treatment were responsible for 1,952 known acts. Most youth were referred to victim-oriented treatment providers despite the current trend in sex offender treatment which favors the accountability model and therefore holds that offending behaviors must be addressed before addressing the offender's victimization. Tables, figures, and appended charts