Close relationships have been identified as moderators of stress and as enhancing well-being. A model of friendship based on a conception of self (Wright, 1974) which delineates several relationship dimensions was used to study the qualitative components and sex differences in close relationships. Elderly widows and widowers (N=50) were interviewed and completed the Wright Acquaintance Description Form (ADF), an 80 item questionnaire measuring the 8 dimensions conceputualized in Wright's model of friendship. Differences in mean level of the dimensions were analyzed by sex of respondent and by relationship of close person. Results showed that 44% of the men reported closest relationships with males. Of the women 72% reported closest relationships with females; only 28% reported close relationships with males. Women rated their closest person as more unique/open and the bond as stronger than did men. No other sex differences were found. The data lend support to Wright's (1981) theory that sex differences in interpersonal relationships diminish as the duration and closeness of the bond increases. (JAC)