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The power control theory of delinquency is one of the few that has attempted to account for both gender and class in delinquency causation. This paper assesses critically the model's conceptual framework and reformulates it on the basis of these concerns as well as the results of prior research. We then test the revised model using data from the National Survey of Children, for which the members of a nationally representative sample of households were interviewed in 1981. Bivariate analysis showed that, contrary to power control theory, gender differences in delinquency appeared in families regardless of their structure (patriarchal or egalitarian). Moreover, a path analysis revealed that the quality of the relationship with the mother was important in explaining low levels of delinquency, particularly in boys. The quality of a youth's relationships with parents, particularly the experience of negative sanctions from the …