The persistence of sexual harassment in the workplace, despite the general abhorrence for the behavior and programs designed to eradicate it, is puzzling. This paper proposes that gender differences in perceptions of sexual harassment and power differentials in the workplace which permit men to legitimize and institutionalize their perspective are implicated. These two phenomena combine to result in blaming the victim of sexual harassment for her own plight. Shifting attention to the target of sexual harassment facilitates the persistence of sexual harassment because the institutionalized responses to the problem remain unquestioned.