REGRESSION EQUATIONS DEVELOPED FROM 10 INDEPENDENT SOCIAL AND ECONOMIC VARIABLES WERE USED IN THIS STUDY TO EXPLAIN EACH OF 9 DIFFERENT CATEGORIES OF CRIME. THE FACTORS OF THESE EQUATIONS WHICH RELATE TO POPULATION SIZE, DENSITY, AND AGE COMPOSITION WERE NOT SIGNIFICANTLY RELATED TO THE DISCREPANCY BETWEEN OFFICIAL CRIME RATES, AND THE RATES DETERMINED BY VICTIMIZATION STUDIES. HOWEVER, SIGNIFICANT FACTORS INCLUDE THE PROPORTION OF BLACKS, POLICE PER CAPITA, AND AVERAGE EARNINGS FROM MANUFACTURING. FACTORS SUCH AS POLICE BIAS AND DATA MANIPULATION ARE NOT PRIMARY CAUSES OF THE DISCREPANCY. PUBLIC EDUCATION AND THE PROMOTION OF POLICIES OF POLICE-COMMUNITY BASED SOLUTIONS TO CRIME, ARE THE BEST METHODS OF REDUCING THE INACCURACY OF POLICE CRIME STATISTICS. ADDITIONAL DISCUSSION CONCERNS THE APPLICATION OF DURKHEIM'S SOCIOLOGICAL THEORIES TO THE CONCEPT THAT CERTAIN MORAL RELATIONS MAY BE INDICATED BY THE WAY MEMBERS OF A SOCIETY REPORT CRIME. THE LITERATURE AND THEORY CONCERNING CRIME REPORTING IS REVIEWED, AND THE FINDINGS OF THE DATA ANALYSIS ARE PRESENTED. TABULAR DATA AND REFERENCES ARE PROVIDED. (TWK)