Research on moral development from a cognitive-developmental perspective has been undertaken predominantly with Western subjects and most often with males. To investigate variables associated with moral reasoning among Palestinian Arabs, 259 male and female university students between the ages of 18 and 26 completed Rest's Defining Issues Test which measures percentage of principled reasoning. An analysis of the results showed that percentage of principled reasoning was significantly related to years in school but not to age, matriculation examination score, or mass media usage. Persons who did not report practicing their religion scored significantly higher than practitioners. Subjects who had taken a course in cultural studies, philosophy, or law scored higher on the Defining Issues Test than those who had not, and the residents of rural areas scored higher than city dwellers. Christian males scored lower than Christian females and all Muslims. The study provides cross-cultural support for a general cognitive-developmental theory of moral development. (Author/BL)