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Sexual minority individuals must regularly disclose their sexual orientation to others; yet, the degrees of coming out often vary. This paper proposes a theoretical account, the Coming Out Message Production Model (COMP), for this phenomenon. The COMP identifies disclosure goals (self-oriented, partner-oriented, relational, and task goals), target outness discrepancy, overall outness levels, and relational power as factors influencing degrees of sexual orientation disclosure. The model proposes that as disclosure goals become more salient, people experience higher target outness discrepancy, which in turn increases sexual orientation disclosure. Also, when target outness discrepancy is high, more prior coming out experiences, as reflected in higher outness levels, and greater relational power over disclosure recipients increase degrees of disclosure. The strengths and limitations of this proposed model are discussed, along with suggestions for future research and practical implications.