The paper explores the social dynamics of tabooing, using sexual abuse of children as an example. Some social categories are problematic to embrace, because they entail socially problematic category bound activities in an emotional context of guilt and shame. This theoretical paper shows how a victim of sexual abuse as a child may suffer from two separate offenses, a sexual and a social; one caused by actions of the offender, one caused by actions of intended helpers. By ascribing an identity of 'incest victim' or 'victim of child sexual abuse' to a person, the taboo act becomes linked to the person. This may be an inescapable ascribed identity for the person, leading her/him to be subject of both sexual and social offenses. As a consequence, potential 'victims' may have troubled affiliation with such identity casting, and may fight a future tabooed role by not reporting tabooed abusive actions, hence not receiving the help needed to recover. Keywords Taboo Á Sexual abuse Á Children Á Category bound activities Á Interaction Á Identity The aim of this paper is to use micro sociology and structural semantics to explore the dynamics of tabooing theoretically. The paper will discuss why tabooing is This paper was originally presented at the conference Køn-Kraenker-Offer [Gender-Offender-Victim], Hindsgavl Slot, Middelfart, 2008, organized by ''Forskningsnetvaerket om seksuelle overgreb mod børn'' and Servicestyrelsen [''Research network on sexual assaults against children'' and the department of Ministry of Social Affairs]. It was later revised and presented at The Danish Conference of Sociology themed Troubled Identities, University of Aarhus, 2012, in the panel Affiliation, Identity and Interaction, organized by Birte Asmub and Jakob Steensig. I am grateful for all participant comments at these occasions.