FROM THEIR ORIGINAL STUDY, SELLIN AND WOLFGANG WERE ABLE TO CONSTRUCT A SERIOUSNESS SCALE WHICH THEY BELIEVED TO REFLECT FAIRLY UNIVERSAL ATTITUDES TOWARD CRIMINAL ACTS. THEY HYPOTHESIZED THAT SCORE VALUES DERIVED FROM THEIR STUDY FOR 14 CRIME INDEX OFFENSES WOULD REVEAL RATIOS SIMILAR TO THE ORIGINAL STUDIES IN A REPLICATION. THE INDEX OFFENSES, RANGING FROM PROPERTY CRIMES WITH NO MONETARY COSTS AND NOT INVOLVING BREAKING OR ENTERING TO VICTIM OFFENSES INVOLVING DIFFEREING DEGREES OF PHYSICAL INJURY UP TO DEATH WERE TRANSLATED INTO CHINESE EQUIVALENTS. SUBJECTS IN THE STUDY INCLUDED MALE STUDENTS AND JUDGES AND POLICEMEN, AND 60 FEMALE STUDENTS. COMPARISON OF THE RATIOS FROM THE TAIWANESE SAMPLE WITH THE ORIGINAL AMERICAN SAMPLE AND WITH A CANADIAN REPLICATION INDICATED THAT THE RATIO CHANGE FOR THE TWO SETS WAS NOT IDENTICAL FOR EITHER DATA SET. HOWEVER, FOR THE THREE GROUPS OF MALE TAIWANESE RATERS, THE RATIO CHANGE DID CORRELATE WITH THE ORIGINAL SCALE. A COMPARISON OF TAIWANESWE WITH CANADIAN FEMALES' SCORES ALSO INDICATED A CORRELATION. FINDINGS SUGGEST THAT BOTH CULTURAL AND SEXUAL DIFFERENCES AFFECT VALUE JUDGMENTS OF OFFENSE SERIOUSNESS. FURTHER, THE SEXUAL DIFFERENCE IS MORE PROMINENT THAN THE CULTURAL DIFFERENCE. FOR EXAMPLE, BOTH THE TAIWANESE AND THE CANADIAN WOMEN RATED RAPE MORE SERIOUSLY THAN THEIR MALE CONTERPARTS; THE TAIWANESE WOMEN, UNLIKE THE CANADIAN WOMEN, RATED RAPE AS MORE SERIOUS THAN AN OFFENSE RESULTING IN THE DEATH OF THE VICTIM. BECAUSE LEGAL CLASSIFICATIONS FOCUS ON THE ACT ITSELF RATHER THAN COMMUNITY ATTITUDES AND JUDGMENTS, THEY ARE UNABLE TO REFLECT SERIOUSNESS AS JUDGED BY DIFFERENT PEOPLES IN DIFFERING TIMES AND PLACES. IT IS SUGGESTED THAT A CRIME INDEX WHICH TAKES INTO ACCOUNT DIFFERENCES IN SOCIAL AND HISTORICAL BACKGROUND AFFECTING SUCH VALUE JUDGMENTS IS NEEDED, PARTICULARLY IN THE AREA OF INTERNATIONAL CRIME STATISTICS. IMPLICATIONS OF SOCIAL AND SEXUAL DIFFERENCES FOR THE JUDICIAL SYSTEM, PARTICULARLY IN TERMS OF JUDICIAL DECISIONS BY FEMALE JUDGES, ARE ALSO DISCUSSED. (JAP)