Over 100 people were interviewed, and records in 9 Minnesota counties for 1978 and 1979 were reviewed to obtain a representative sample; 183 reports involving 223 victims were analyzed. The most common form of abuse was sexual fondling, which affected 41 percent of the victims; rape and incest composed about one-third of the incidents, deviant sex acts 25 percent. The offenders were generally married, white (91 percent), and 35-49 years old (45 percent). Victims were mainly white females ranging in age from 5 months to 17 years. Of 160 substantiated adult offenders (the others were juveniles), only 39 (24 percent) were prosecuted. Of those prosecuted, 1 was acquitted, and 23 received sentences requirinq incarceration. Records did not always indicate whether or not treatment was ordered or, if so, what type of treatment. No information was available on whether the treatment programs were completed or successful. Six of the 23 juvenile offenders were found delinquent by the juvenile court. The others voluntarily accepted treatment, or their cases were handled informally. A large majority of professionals urged that adult offenders be prosecuted and that treatment availability be increased. Tabular data and processing and disposition charts are provided.