This study describes the construction and preliminary validation of a measure of the attitudes and behaviours of convicted men whose offences are related to Internet child 'pornography' (abusive images). An initial measure was constructed through the generation of items with reference to the emerging literature on these offenders. Phase 1 involved piloting this first version of the measure with 40 Internet sexual offenders incarcerated in Her Majesty's Prison Service. Phase 2 involved the validation of an improved version of the IBAQ with 123 Internet sexual offenders both incarcerated in Her Majesty's Prison Service and subject to community dispositions. The measure had excellent internal consistency. Following factor analysis a two factor solution, 'distorted thinking', and 'self-management' emerged from the attitudinal items. The attitude measure was not influenced by social desirability, and was able to discriminate participants who disclosed the greater number of 'offending behaviours'. These results are discussed in terms of their clinical implications.