Data were collected from July 1, 1996, through June 30, 1999, yielding a total of 42 substantiated cases. The majority of the victims were female, typically over 70 years old and residing in nursing homes. Abusers tended to be men who were either facility staff or residents. The overwhelming majority of the cases were not prosecuted, because either the evidence was insufficient (in 12 cases) or the older adults were not able to participate in the prosecution (19 cases). Many of the victims apparently did not receive treatment as a result of the abuse or had to make adjustments due to the abuse, including changes in residence. The data did not show the long-term effects of the abuse on the victims or the recurrence of sexual abuse by the same perpetrator at the same time or another location. These findings were preliminary for 3 years of a 5-year study and provided only a descriptive profile of elder sexual abuse cases. The findings were comparable with earlier studies, but differed from earlier studies in determining that the majority of cases occurred in a nursing home. This likely was due to statutory reporting requirements and associated sanctions. 8 tables and 9 references