In this thesis, the researcher analyzed 100 court transcripts of criminal trial testimony where children (those under 17 years old) alleging sexual abuse identified a first disclosure recipient. This thesis explores how the age and gender of these children were related to who they reported to as their first disclosure recipient. This thesis found that mothers were overwhelmingly the first disclosure recipient, regardless of victim age, in 35.35% of the cases. There was no significant relationship found to suggest that as a victim ages, they are more likely to tell a same-aged peer in adolescence. In addition, there was no relationship found between the victim's age and disclosure to someone of the same gender; however, almost all of the first disclosure recipients were women (79%). A relationship was found between age and disclosure to a parental figure; for every year older a victim was they were 1.147 times more likely to first disclose to a parental figure. These results suggest an increased importance for further study of first disclosure recipients and procedures to decrease dead-end disclosures.