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This article aims to review national and international studies on sexual abuse, from a gender perspective. All the studies analyzed show categorically that girls are twice as likely as boys to become victims, although boys are often victims too. As far as sexual abusers are concerned, gender differences are striking: sexual abusers are almost always men. Undoubtedly, self-acceptance of gender is a major factor underlying this reality. Lastly, we examine the possible reasons for these differences and we suggest the need for a series of ethical principles in love relationships.