The present study examined the perceptions of sexual harassment across both respondent race (Black and White) and respondent sex (male and female) using a scenario manipulation and questionnaire. Harasser sex (male and female) was also manipulated. The scenario questionnaire, which included eight items, asked respondents to role-play the victim of a sexual harassment incident and indicate their perceptions of the situation. They also responded to a 19-item generalized measure of attitudes toward sexual harassment (Mazer and Percival, 1989). Both measures were scored using a 7-point Likert scale. Results are interpreted in the context of perceptual differences of sexual harassment across respondent race and sex. Implications for workplace intervention are also discussed.