The present research examined gender differences in community corrections officers' (CCOs') attributions for child sexual offending. Eighty-five CCOs were asked to write down the reasons why they thought men sexually abused children, and then rate their reasons using Benson's Attributional Dimensions Scale. The results found that CCOs' reasons regarding why men sexually abuse children strongly paralleled current scientific theories on the etiology of child sexual abuse. Also, significant gender differences were found regarding the frequency with which participants cited certain types of reasons for child sexual abuse. Female CCOs were more likely to cite power and control as a reason, while male CCOs were more likely to cite psychopathology as a reason for child sexual abuse. No other gender differences were found. The research, clinical, and educational implications pertaining to these findings are discussed.