INCEST IS A FORM OF CHILD ABUSE IN MOST SITUATIONS, AND PHYSICIANS AND OTHERS HAVE A LEGAL OBLIGATION IN MOST JURISDICTIONS TO REPORT THE CRIME. FACTORS CONTRIBUTING TO THE INCIDENCE OF INCESTUOUS ACTIVITY ARE DYSFUNCTIONAL MARRIAGES, OVERCROWDING, JOBLESSNESS, SOCIAL ISOLATION, THE ONSET OF PUBERTY, DEVIANT SOCIALIZATION, THE USE OF ALCOHOL, AND MENTAL ILLNESS AND RETARDATION. REGARDLESS OF WHAT FACTORS ARE INVOLVED, INCEST HAS A DISRUPTIVE EFFECT ON THE FAMILY STRUCTURE. MORAL PRINCIPLES ALONE ARE NOT SUFFICIENT TO ALLEVIATE THE INCIDENCE OF INCEST. POTENTIAL VICTIMS AND SOCIETY IN GENERAL ARE ENTITLED TO PROTECTION FROM INCEST OFFENDERS BY THE ADDITIONAL FORCE OF JUDICIAL AND LEGISLATIVE ENACTMENTS. IN MOST STATES, CORROBORATION IS NOT REQUIRED IN A CHARGE OF INCESTUOUS INTERCOURSE. MOST INCEST OFFENSES ARE COMMITTED BY FATHERS AGAINST THEIR DAUGHTERS WITHIN THE PRIVACY OF THE HOME, AND THIS MAY BE A MAJOR REASON WHY THE CORROBORATION REQUIREMENT IS DROPPED. STATUTORY PUNISHMENT FOR INCEST VARIES GREATLY ACROSS THE UNITED STATES. BECAUSE A SIGNIFICANT ASPECT OF THE CRIME IS THAT IT FREQUENTLY GOES UNDETECTED AND UNPROSECUTED, THE REAL PROBLEM IN HELPING VICTIMS IS GETTING SOMEONE TO BRING THE OFFENSE TO THE ATTENTION OF THOSE WHO CAN PROVIDE GUIDANCE. A COMPREHENSIVE ANALYSIS OF STATE STATUTES DEALING WITH INCEST IS PRESENTED. CASE LAW IS CITED. (DEP)