The findings show that African-Americans and Whites agreed on only one reason why Blacks are disproportionately incarcerated, i.e., that Black men disproportionately live their lives in poverty. Even within this one area of agreement, however, Blacks and Whites differed on why Black men live disproportionately in poverty. Fifty-nine percent of Black respondents related it to lack of job opportunities for Black men; whereas, only 37 percent of White respondents shared this view. Almost half of Black respondents related Black men's poverty to failing schools attended by Blacks, but only 31 percent of Whites held this view. The largest gap in the perspectives of the two races on Black men's disproportionate imprisonment pertained to whether the police and the courts contribute to the disproportionate imprisonment of Black men. Seventy-one percent of African-Americans believe that racist practices by the police and courts are the main reason for the disproportionate incarceration of Black men; whereas, only 37 percent of Whites shared this view. This difference remained significant even after controlling for such variables as age, gender, education, income, residence, church attendance, prior arrests, and political orientation. Among Whites, there was a significant mix of different perspectives on reasons for Black men's disproportionate imprisonment; whereas, African-Americans tended to share a common perspective that was rooted in their collective experience of racial discrimination in American society. 6 tables and 56 references