Although considerable efforts have been made to develop and validate etiological models of male sexual offending, no theory is available to guide research or practice with female sexual offenders (FSOs). In this study, the authors developed a descriptive, offense process model of female sexual offending. Systematic qualitative analyses (i.e., grounded theory) of 22 FSOs' offense interviews were used to develop a temporal model documenting the contributory roles of cognitive, behavioral, affective, and contextual factors in female sexual abuse. The model highlights notable similarities and divergences between male and female sexual offenders' vulnerability factors and offense styles. In particular, the model incorporates male co-offender and group co-offender influences and describes how these interact with vulnerability factors to generate female sexual offending. The gender-specific research and clinical implications of the model are discussed.