This study reports on attitudes and opinions about matters of concern to young Puerto Rican men in a small city in New England. There is considerable variability of expressed attitudes within the population, and the goal of this study is to discover situational correlates of this variability. Through participant observation and by review of ethnography of Puerto Ricans, four themes were determined to be topics of interest and continual conversation to young Puerto Rican men in Milltown. These themes are: getting money, displaying masculinity through sexual behavior, dealing with conflict and discrimination, and adjusting unstable plans for residence. All men of working age place a very high priority on finding a job. Reported attitudes on these four themes varied considerably. Observational data and the literature on immigrants suggest that length of residence and place of initial immigration are probably important factors determining variability. But these factors do not account for the data reported here in any simple or straightforward manner. Short-term residents appear to be more assimilated and more satisfied with Milltown than are long-term residents. Length of residence coupled with economic factors produce attitudinal contrasts among those men who have immigrated directly to Milltown. (Author/JM)