Using 619 mother-daughter dyads interviewed in the 1997 National Longitudinal Surveys of Mature Women and Young Women, this study examines the assistance that adult daughters provide to their mothers and its covariates. Mothers and daughters have low levels of agreement on transfers. Using mothers' reports identifies different covariates of transfers than using daughters' reports. After discrepancies between mother and daughter reports are controlled for, only 3 out of 17 covariates examined are related to transfers, including mothers' widowhood status, the number of mothers' difficulties with activities of daily living, and the distance between mother and daughter residences. These findings suggest that without controlling for discrepancies between mother and daughter reports, the covariates of upward transfers may be inaccurately identified.