Some of the cases were seen at one clinic from 1992-95; others were solicited by an announcement in the newsletter of the American Professional Society on the Abuse of Children. Data came from the polygraph results, child interviews, medical examinations, protective services records, police investigations, and professional evaluations. The data were analyzed by means of descriptive statistics and bivariate and multivariate analyses. Results revealed that the polygraph findings were unrelated to other evidence of the likelihood of sexual abuse. The other evidence included the child's statements or demonstrations of sexual abuse, medical evidence, psychological symptoms, or information from sources other than the child. Criminal prosecution was not sought when the alleged offenders passed polygraphs. However, failing polygraphs did not predict criminal prosecution. The decisions by child protective services to substantiate or not were weakly related to polygraph findings and were consistently related to any indicators of possible sexual abuse. The child's psychological symptoms best predicted the decisions by professional evaluators about sexual abuse. Findings reinforce previously expressed reservations about the usefulness of the polygraph in decisionmaking regarding child sexual abuse. Tables and 21 references (Author abstract modified)