A review of the literature dealing with Sykes and Matza's theory of de
linquency suggests that there is a need for a measure of their concept
of neutralization that is both psychometrically sound and sensitive t
o the limited verbal skills of many delinquents. A neutralization scal
e was accordingly developed; evidence is offered to suggest that it is
both reliable, in terms of internal consistency, and valid, in terms
of (a) its relationship with other measures of a propensity toward del
inquency, (b) its ability to differentiate between delinquents and non
delinquents, and (c) its ability to predict subsequent delinquency amo
ng incarcerated young offenders (both while institutionalized and duri
ng a 1-year postdischarge follow-up).