Using twelve hypothetical cases of ripping off in restaurants, three potential theft targets are assessed: the restaurant, customers of the restaurant, and co-workers. Predictions about the frequency of involvement of these theft activities are tested using a sample of waiters in four 'prime rib' restaurants. Hypotheses dealing with working conditions and the ability to neutralize moral controls against theft are presented to explain which waiters will be involved in employee theft. The theoretical implications of 'amateur trading' and pecuniary-based theft are developed in order to show the critical role that theft activities play in the work setting of ther restaurant. The findings have implications for the 'controlled larceny' solution to the problem of employee theft suggested by some observers. (Publisher abstract)