This paper reports selected findings from a doctoral dissertation on Filipino children's attitudes towards physical punishment. The findings of this research stem from a survey of 270 grade-six students in Iloilo, Philippines. The results indicated that the majority (61.1 percent) had experienced physical punishment at home. The most common punishment children received was pinching (74.5 percent), followed by beatings (49.7 percent). The chi-square analysis revealed that more boys than girls were physically punished (p less than 0.05). Mothers were found to be the most frequent users of physical punishment. The prevalence of physical punishment at home may be attributed to Philippine law 'allows parents to physically punish their children as may be necessary for the formation of good character' as reflected in Article 45 of Presidential Decree No. 603, known as 'The Child and Youth Welfare Code' (Article 45, PD 603). The tendency of Filipino parents to punish sons more harshly than their daughters could be explained in relation to how boys and girls are regarded in society. Boys are expected to be tough and brave. By administering harsher discipline, parents may believe they are molding their sons to be strong and to prepare them to be future pillars of society. (Published Abstract) Tables and references