To examine whether gender differences in attributions of blame for a sexual assault are a result of gender differences in identification with members of their own gender or identification with gender roles (men identifying with the powerful assailant and women with the less powerful victim), women (n = 177) and men (n = 128) made attributions of blame for an assault in which the assailant's gender and the victim's gender were factorially manipulated. Regardless of the gender of the assailant and victim, women identified more with the victim, while men identified more with the assailant. Consistent with a modified defensive attribution hypothesis, women blamed the assailant more than did men; however, no significant effects were found for victim blame.