In developing nations like Ethiopia many children are vulnerahle to different tY/Je.1 ofa!JII.les. rnThe sexual abuse 0/ children is said to have been the most ignored and unuwure type of child rnahuse. II is also the mosl under reported/arm of ahuse due to its complex noture. Stlldying the rncontrihuting/actors may help to deal Il'ith how to alleviate the pl'!ihlelli. rnThe overall objective o/Ihis research is to assess the socio-culturol and economic factors that rncontrihute to such social evil. The research is designed to ansvver questions such as: what rnIuc/ors contribute to the sexual ahuse of children? What are the characteristic f eatures of rnperpetrators? Which social settings contribute much to the prohlem '! What are the major tv/WI' rnoj' .Iexllal abuses perpetwted in the area'! What are the reuwns IiII' IInder re/)()rtil1p. oj the rnsexual abuse of the children ? rnThe methods employed /01" data collection were document revie'w, in-depth interview. FGD, rnond questionnaire administration. The participants of this stlldv were thirt' two victim rnchildren. rnThe findings of this study reveal that the most contrihuting /octon to the .e.'wul ohllse oj' rnchildren in the area were poverty, lack of awareness about the problem within the community rnin general and the family in particular, the living situation of the children, and the cliitural rnt({hoo on tolking ahout sexuality The /indings/ifl'ther re veul that children Ivho corne .Iirn'oJl1 the rncountryside either to live with relatives or to be employed as d0111estic 111uids were the most rnvlllnel'Clble groups, rnThe majority of the perpetrators were those who were engaged in low paid jobs or they were rnjohless. Most of them have experienced bad habils. However, individuals with heller income rnund those who were .fi"ee Fom bad hahits were also liJUnd to he ohu.ler.1 of the children The rnlindings also reveal that the measures taken hy the perpetrotors ufier the ohllse. the negotil'e rnotlitlldcs of the community towards victim children, and the prohlem on reporting S()111ej(mns rnof abuses such as incest (Ind anal insertion helped the sex1lal ahllsc of the children to st({y rnhidden. Ther~fore, such/actors exposed the children to repeated sexual abuse.