ALTHOUGH VIOLENT ACTS, PARTICULARLY AGAINST CHILDREN, ARE ALL DEPLORABLE, THE ACT OF INCEST IS ESPECIALLY REPREHENSIBLE TO SOCIETY CONSIDERING THE MYRIAD OF CULTURAL AND RELIGIOUS TABOOS. IN WESTERN SOCIETIES, TABOOS AND LAWS GOVERNING INCEST AND ITS SOCIAL ACCEPTABILITY RANGE FROM HISTORICAL ACCEPTANCE IN MYTH TO THE DEATH PENALTY IN THE 1600'S. TODAY 300 CASES ARE REPORTED EACH YEAR IN FRANCE; THE HIDDEN FIGURES ARE MUCH HIGHER. RESEARCHERS FIND THAT IN 40 PERCENT OF THE CASES THE MOTHER OR VICTIM REPORTS A HUSBAND OR FATHER, WHILE IN ONE-THIRD OF THE CASES AN ADMINISTRATIVE OR JUDICIARY INVESTIGATION DISCOVERS INCEST WHILE INVESTIGATING OTHER CRIMES. IN 75 TO 80 PERCENT OF THESE CASES THE FATHER OR STEPFATHER WAS INVOLVED WITH HIS ADOLESCENT OR PREPUBERTY DAUGHTER OR STEPDAUGHTER. IN REPORTED CASES, CONDITIONS CONTRIBUTING TO INCEST ARE THE ISOLATION OF THE FAMILY, (MORALLY, GEOGRAPHICALLY, OR SOCIALLY), A RURAL SETTING (ALTHOUGH HIDDEN FIGURES POINT TO URBAN SETTINGS), AND PROMISCUITY AND INTELLECTUAL AND CULTURAL MEDIOCRITY. IN URBAN SETTINGS, WHERE A LARGE FAMILY HAS LIMITED SPACE, INCEST IS ACCEPTED AS ALMOST INEVITABLE. THE FATHER/PERPETRATOR IS MOST OFTEN AN ALCOHOLIC, FRUSTRATED BY A SENSE OF POWERLESSNESS; THE MOTHER IS USUALLY ESTRANGED FROM HER HUSBAND, EITHER GEOGRAPHICALLY OR PSYCHOLOGICALLY, OR IS DOMINANT IN THE FAMILY POWER STRUCTURE; AND THE VICTIM IS OFTEN OF AVERAGE OR LOWER INTELLIGENCE, PASSIVELY PROMISCUOUS, AND JEALOUS OF THE MOTHER. IN VIEW OF THE REPERCUSSIONS OF DISCOVERY--SHAME AND FEAR ON THE PART OF THE VICTIM AND THE FAMILY, AND MISUNDERSTANDING OR CONFUSION ON THE PART OF THE PERPETRATOR--JUVENILE AUTHORITIES SHOULD EXPLORE MORE INTENSIVE SOCIAL WELFARE INTERVENTION ON A LONG-TERM BASIS FOR DISTRESSED FAMILIES AND FOR FAMILIES-AT-RISK. PSYCHOLOGICAL, MEDICAL, AND SOCIAL ASSISTANCE SHOULD BE PROVIDED MORE FREQUENTLY. SEVERAL REFERENCES ARE PROVIDED. --IN FRENCH. (MHP)