Recently the focus of sexual harassment research on the harassment of women by men has been challenged. Treatments of sexual harassment of men, however, have generally ignored power differentials between the genders. Our analysis predicts that behaviors identified as harassing by men stem from negotiations of gender in the workplace that challenge male dominance, whereas behaviors experienced by women as sexually harassing reinforce female subordinance. Consistent with our predictions, results indicated the following: men are considerably less threatened than women are by behaviors that women have found harassing; men find sexual coercion the most threatening form of harassment; men as well as women sexually harass men; and men identify behaviors as harassing that have not been identified for women. Results also showed signs of backlash among men against organizational measures that address sexual harassment and discrimination against women. Implications for psychological and legal definitions of sexual harassment of men are discussed.