NEUTRALIZATION THEORY IS DISCUSSED IN VIRTUALLY EVERY CURRENT TEXTBOOK CONCERNED WITH THE CAUSES OF JUVENILE DELINQUENCY. CONTRARY TO MOST THEORIES WHICH ATTRIBUTE JUVENILE DELINQUENCY EITHER TO A REBELLION AGAINST DOMINANT CULTURAL NORMS OR AN EXPRESSION OF A PARTICULAR DEVIANT JUVENILE SUBCULTURE, NEUTRALIZATION THEORY HOLDS THAT DELINQUENTS CONSCIOUSLY AFFIRM THE NORMATIVE VALUES OF THE DOMINANT CULTURE, BUT NEUTRALIZE THEIR APPLICATION IN SPECIFIC SITUATIONS BY RATIONALIZATIONS THAT PRODUCE ACTS DEEMED DEVIANT BY THE LEGAL SYSTEM. THE METHODOLOGY OF THE STUDY TO TEST NEUTRALIZATION THEORY INVOLVED THE DEVELOPMENT OF A THEORETICAL MODEL CONNECTING NEUTRALIZATION THEORY TO A CONTINUUM OF NORM ACCEPTANCE, FOLLOWED BY THE CONSTRUCTION AND ADMINISTRATION OF AN OPINIONNAIRE TO SELECTED POPULATIONS OF DELINQUENT AND NONDELINQUENT YOUTHS IN OKLAHOMA AND ARKANSAS DURING 1970. THE OPINIONNAIRE INCLUDES THE FOLLOWING: (1) DEMOGRAPHIC ITEMS; (2) A MODIFIED FORMAL LAW INVOLVEMENT INVENTORY; (3) A MODIFIED, ABRIDGED VERSION OF THE NYE-SHORT SCALE OF SELF-REPORTED DELINQUENCY; (4) THE NORRIS INVENTORY OF NORM COMMITMENT; AND (5) BALL'S NEUTRALIZATION INVENTORY. THE OPINIONNAIRE WAS ADMINISTERED TO FOUR SAMPLES OF JUVENILES: (1) 129 HIGH SCHOOL MALES; (2) 169 HIGH SCHOOL FEMALES; (3) 48 INSTITUTIONALIZED MALES; AND (4) 351 STUDENTS (AN AVERAGE OF THE OTHER 3 SAMPLES). A MEASURE OF NEUTRALIZATION WAS DEVELOPED WHICH INCLUDES PERSONAL AND PROPERTY OFFENSES RANGING FROM MINOR TO SERIOUS. THE FINDINGS SUPPORTED NEUTRALIZATION THEORY IN THAT MOST OF THE SUBJECTS ACCEPTED THE GENERAL NORMS OF THE DOMINANT CULTURE, BUT DELINQUENTS REASONED IN WAYS THAT PERMITTED THE APPLICATION OF THESE NORMS IN DEVIANT WAYS IN PARTICULAR SITUATIONS. BOTH MALE AND FEMALE DELINQUENTS ACCEPTED A SIGNIFICANTLY GREATER NUMBER OF NEUTRALIZATIONS FOR THE SUPPORT OF THEIR BEHAVIOR THAN DID NONDELINQUENTS. A MEASURE OF THE ACCEPTANCE OF PARTICULAR NEUTRALIZATIONS, THEREFORE, MAY PROVIDE A VALID PREDICTOR OF DELINQUENCY. DATA DERIVED FROM THE STUDY ARE INCLUDED, AND A SAMPLE OF THE OPINIONNAIRE IS INCLUDED IN THE APPENDIX. A BIBLIOGRAPHY IS ALSO PROVIDED. (RCB)