This study attempts to develop a test of moral reasoning on ethical decision making in the practice of occupational therapy. To develop test items, 22 therapists were interviewed. Therapists were asked to describe common moral dilemmas. The five most common types of dilemmas described were: (1) deciding the most appropriate type of intervention; (2) disagreeing with the referring professional on appropriate intervention methods; (3) disagreeing with other health care team members about the appropriate intervention; (4) constraints due to the type of facility; and (5) disagreeing with the client (or client's family) about appropriate intervention methods. Ten representative dilemmas were organized into an Occupational Therapy Dilemmas Test (OTDT) and pretested on a second, different group of 22 therapists. After correction, the test was pilot-tested on another group of 20 therapists. Further corrections were made. In the final phase of the research, a validity and reliability study was conducted. Subjects included a group of practicing therapists and a group of occupational therapy students. Subjects' results on the OTDT were compared to results on the Defining Issues Test. No correlation was found. Although unexpected, students' scores for both tests were higher than were practicing therapists' scores, possibly due to students being test-wise or to a decline in level of moral reasoning by practicing therapists. Revision of the OTDT is planned. (An outline of the study and a sample dilemma are included.) (ABL)