Study participants included 94 male and 75 female students from a southeastern university; most were white and between 18 and 21 years of age. Participants read a vignette describing a sexual experience between a male teacher and a female student or between a female teacher and a male student and then rated their perceptions of the vignette. The vignette was constructed to reflect a power differential between teachers and students, and students were portrayed as being vulnerable. Overall, women viewed teacher/student involvement as more serious than men and indicated such involvement would have more negative effects on students. Further, involvement between a male teacher and a female student was viewed more negatively than involvement of a female teacher with a male student. Men were more likely than women to consider gender issues in their ratings. Both men and women generally viewed teacher/student involvement as inappropriate. 18 references and 2 tables