Students (N=200) in grades 4 through 8 and 10 completed questionnaire measuring perceptions of school theft incidence and seriousness, personal responsibility for correcting theft, causal attributions of theft, and perceived consequences of thievery. Main grade effect was observed for personal responsibility and consequences, but represented counter directions. Eighth graders reported highest theft incidence; females prescribed harsher penalties for theft. (Author/NRB)