Although research has examined the corruptive influences of undercover drug operations on agents (Girodo 199 1 b;Manning and Reddlinger 1977, 1978), it has not examined the processes by which these influences can be neutralized. In this paper, I address these neutralization processes through a typology of routine and nonroutine drug-use evasion tactics. Routine tactics involve excuses based on greed, business constraints, and role obligations (occupational, legal, and interpersonal). Nonroutine tactics involve two components: reverse accusation and simulation. Discussion focuses on excuses where I provide a dramaturgical interpretation that accentuates their deceptive and fraudulent nature, unlike traditional interpretations (e.g., Scott and Lyman 1968) which highlight their role as a reparative technique and aligning action (Margolin 1990). Data were drawn from ethnographic interviews with 35 light undercover narcotics agents located in a moderate-sized midwestern municipality.Interactional encounters often involve subject matter which denigrates, embarrasses, or questions actor in some manner. To avoid such situations, any number of excuses can be employed. Excuses constitute one form of account, and are defined as socially approved vocabularies for relieving responsibility when conduct is questioned (Scott and Lyman 1968, p. 47). More specifically, excuses relieve actors from responsibility for previous actions, as well as