This paper has adopted an historical approach in order to elucidate the principal schools of thought which account for the differences among peoples' sexual value systems. It is argued that differential development is a manifestation of the conflict which exists over the moral implications of sexual behavior. Three traditions are identified as the primary forces influencing the developmental process associated with the acquisition of a sexual value system. The three systems of inquiry are examined for their variant interpretations of sex. Attention also is focused on the implications the three traditions have for contemporary sex counselors.