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The sexual and emotional attachment of adults to prepubescent children has become a great social concern. Although not all pedophiles have committed sex offenses against children (Seto, 2008), their sexual fantasies, thoughts, and emotional and psychological attachments to children are risk factors that can potentially facilitate deviant sexual behaviors, such as child sexual abuse and possession, distribution, and production of child pornography. A growing body of literature has examined characteristics, types, and subcultures of pedophilia generally, and pedophiles’ techniques of justification and neutralization for their pedophilic tendencies. However, few researchers have considered child gender, so it is difficult to assess the extent to which this shapes different subcultures of pedophilia. Perhaps child gender would explain the differences in attitudes and justifications between those who prefer girls and those who prefer boys. The present study addresses the following question: Are techniques of neutralization of pedophilia different between pedophiles who prefer girls and boys? This study uses online data from two Web forums separately run for girl lovers and boy lovers. A grounded theory approach is utilized for coding and analysis processes.