Cognitive distortions about sexual offending were examined in 11 girls who committed sexual offenses, 12 girls who committed non-sexual criminal offenses, and 21 girls with no history of sexual or non-sexual offending. Participants responded to 12 vignettes that described sexual contact between an adolescent girl and a younger boy. The vignettes varied with respect to the sexual contact portrayed and the victim's response. Girls who had sexually offended were more likely to endorse statements reflecting the belief that the offender in a sexually aggressive vignette was not responsible for initiating the sexual contact. In addition, when the victim's response to the sexual contact was clearly negative, and the degree of contact was more serious, girls who had sexually offended demonstrated more distorted beliefs about the victim than the other two groups. Similarities and differences between the current findings and studies of distorted thinking in male sexual offenders are discussed. (Contains 4 tables and 2 figures.)