Although the amount of research dealing with child sexual abuse is rapidly increasing, there have been very few attempts to identify and compare variables that characterize differences between female and male victims. To address this void, 25 substantiated cases of sexual abuse involving male children were compared with 180 substantiated cases of sexual abuse of female children. Significant differences between female and male victims were observed in the following areas: family composition, the perpetrator of the abuse, variables contributing to the continuation of the abusive situation, and the type of services provided to the sexually abused child and family. Implications for treatment are offered.