The Client Behavior System was used to evaluate the therapeutic process with 27 sexually abused girls enrolled in psychoeducationally based individual counseling. Based on ratings collected for the session in which the topic of sexual abuse was formally introduced, it was found that girls were more likely to provide abuse-related answers in response to questions pertaining to child sexual abuse, regardless of whether they were treated by a male or female counselor. These findings provide reason to reconsider previous recommendations that sexually abused girls are best treated by female counselors.The sexual abuse of children and adolescents "is much more prevalent than previously believed" (Gold, Hughes, & Swingle, 1996). For example, Russell (1983) found that 38% of the women in her community sample reported having had a molestation experience by age 18. Because most of the perpetrators of sexual violence against children are men (Finkelhor & Russell, 1984), some authors (e.g., Blick & Porter, 1982;Mogul, 1982) have concluded that sexually abused girls are better served when psychological services are provided by female clinicians. Despite the intuitive appeal of this position, female counselors trained to work with young survivors are not always available, thereby leaving mental health professionals with the difficult choice of placing girls on a waiting list or abandoning traditional recommendations and assigning these young clients to male counselors. Given the potential problems associated with delaying treatment for sexually abused girls, especially those whose abuse is of recent origin, serious study is needed concerning the therapeutic implications of having male counselors work with these children.One area that merits particular attention is the impact that sex of counselor has on the therapeutic relationship that clinicians develop with sexually abused girls. In their review of the adult literature relevant to this topic, Atkinson and Schein (1986) concluded that, in general, there is little support for the benefits of same-sex counselor assignment. But these authors cautioned that special consideration be given when "the client's presenting problem appears relevant to membership-group similarities" (Atkinson &