This study investigated treatment resistance or resistance to counseling in several subpopulations of female offenders in substance treatment programs. In this study, treatment refers to a broad program description in substance abuse, including drug and alcohol education, therapeutic communities, and counseling. Counseling in a correctional setting rarely involves voluntary clients causing a resistance to counseling by offenders to occur. Using the Correctional Treatment Resistance Scale, data from 153 adult female inmates were analyzed according to ethnic and treatment group differences. Treatment resistance focused on white, black, and Hispanic female offenders in substance abuse treatment programs. There were two central questions addressed concerning treatment resistance and ethnicity: (1) are there significant differences in treatment resistance between white, black, and Hispanic female offenders in a total group and in different treatment groups? And (2) what are the direction and magnitude of the resistance to substance abuse counseling? The study found that treatment resistance was consistent across treatment groups, but elevated resistance scores were observed for black and Hispanic female offenders. The results illustrate the importance of acknowledging the role of ethnicity and cultural differences. Three ways in which ethnicity or culture can create resistance include differences in language, differences in class-bound values, and differences in culture-bound values. Recommendations offered include, communicating with the client in a process of cultural learning creates an environment in which the counselor learns about the client’s experiences and creates a more individualized treatment plan. Correctional administrators and clinical directors must ensure that ethnicity and gender are considered when participants are selected in relation to their motivation. This study showed important differences in treatment resistance among Hispanic and black female offenders. Treatment planning must also take into account cultural diversity. References