The objective of this article is to compare male- and female-perpetrated sexual abuse in terms of victim and abuser characteristics, type of abuse, family structure, and worker information. Bivariate tests of significance were performed on the 1998 Canadian Incidence Study of Reported Child Abuse and Neglect, which included 308 male and 37 female abusers. Results show a prevalence rate of 10.7% for female-perpetrated sexual abuse. Girls were more likely to be victimized for both male- and female-perpetrated sexual violence and females tended to abuse younger children. The majority of children came from families with lower socioeconomic status although one in five victims of female-perpetrated sexual abuse came from middle-class homes. Referrals to child welfare agencies were more likely to be made by nonprofessionals when females abused. (Contains 3 notes and 4 tables.)