A study was made of the effects of role perspective and gender on the moral judgments of children. Because they represent a transitional period in cognitive development from heteronomy to autonomy, a total of 25 male and 38 female third-grade students of approximately 9 years of age were selected for participation. The effect of perspective taking on moral judgment was measured by having subjects make judgments from their own perspectives as well as from the perspectives of their mothers and fathers. Since the literature indicates that moral judgment is influenced by sex-role identification and parent identification, measures were included to assess these dimensions. The major concern, however, was the examination of sex differences in moral reasoning. Each subject was given a series of three tests presented in random order: the Goodenough-Harris Drawing Test, Piaget's Moral Maturity Scale, and the Parent Identification Scale (a 23-item scale designed for the study and including questions about the child's favorite toys and best friends, the mother's and father's favorite items, and selected parent behaviors and characteristics). Results yielded no significant effect for gender on moral judgment at this age level. The effect of perspective on moral reasoning yielded significant results, with the highest moral judgment scores being obtained from the child's perspective. (Author/RH)