THE FOCUS IS ON THE EMPLOYEES' RATIONALE AND JUSTIFICATIONS. PREVIOUS STUDIES REGARDING MANAGEMENT MENTALITY, PATTERNS OF INDUSTRIAL BUREAUCRACY, AND BLUE-COLLAR THEFT ARE REVIEWED FOR CONSISTENCY WITH THE PRESENT STUDY. AN EXAMINATION OF THE HISTORICAL AND SOCIOLOGICAL ASPECTS OF EMPLOYEE THEFT IS UNDERTAKEN: PRACTICES TYPICAL OF 17TH CENTURY ENGLAND ARE CHARACTERIZED AS EXPECTED 'IN KIND' EXTRAS SUPPLEMENTAL TO OBJECTIVE DOLLAR OR MATERIAL EARNINGS. THE PERVASIVE QUALITY OF SUCH ATTITUDES AND REASONS WHY SOCIALIZATION INTO THE WORK FORCE PROMOTES THE WAGES-IN-KIND NOTION ARE EXAMINED. IN ADDITION TO INCOME SUPPLEMENTATION, EMPLOYEE THEFT MAY ALSO GROW OUT OF NEEDS FOR REVENGE AND DIGNITY; THE EFFECT ON EMPLOYEE THEFT OF A BELIEF IN THE EQUALITY OF WORKERS AND EMPLOYERS IS DISCUSSED. THE ROLE OF WORK-GROUP LOYALTY IS ALSO EXAMINED IN TERMS OF THE WORK GROUP'S ABILITY TO PROMOTE AND LIMIT THE NATURE AND EXTREMES OF EMPLOYEE THEFT. ASPECTS OF JUSTIFICATION AND DEGREES OF AWARENESS REGARDING EMPLOYEE THEFT AS A 'REAL' CRIME ARE ALSO EXPLORED; THE PERCEIVED VARIANCE BETWEEN THEFT FROM A LARGE CORPORATION OR A RETAIL CHAIN AND SMALLER, SINGLE-SITE OPERATIONS IS DISCUSSED, AS ARE THE SELECTIVE PERCEPTIONS BETWEEN EMPLOYEE THEFT AND STREET CRIME, AND THE CHANGES IN EMPLOYEE ATTITUDE THAT ACCOMPANY PROMOTION TO MANAGERIAL OR SUPERVISORY POSITIONS. IT IS CONCLUDED THAT A LONG TRADITION EXISTS FOR WORKERS ACCEPTING AND ACTUALLY EXPECTING WAGES-IN-KIND; THAT THE ATTITUDE PERSISTS THAT WHILE ONE MUST WORK FOR A LIVING, ONE NEED NOT ACCEPT THE IMPOSED DEFINITION OF ONE'S WORTH AS INDICATED BY TASK OR OCCUPATION, AND THAT A SYNTHESIS OF LOW JOB STATUS WITH PERSONAL REGARD IS ACCOMPLISHED THROUGH EMPLOYEE THEFT; THAT THE PRESSURES OF WORK-GROUP NORMS AND STANDARDS CAN BOTH PROMOTE AND RESTRICT THEFT; AND FINALLY, THAT WORKERS PURSUE THEIR TASKS AND COLLECT THEIR WAGES-IN-KIND AS A PART OF A GENERAL LIFE SCHEME THAT MAKE SENSE TO THEM. SELECTED REFERENCES ARE INCLUDED.