Many studies of sexual messages in media utilize content analysis methods. At times, this research assumes that researchers and trained coders using content analysis methods and the intended audience view and interpret media content similarly. This article compares adolescents' perceptions of the presence or absence of sexual content on television to those of researchers using three different coding schemes. Results from this formative research study suggest that participants and researchers are most likely to agree with content categories assessing manifest content, and that differences exist among adolescents who view sexual messages on television. Researchers using content analysis methods to examine sexual content in media and media effects on sexual behavior should consider identifying how audience characteristics may affect interpretation of content and account for audience perspectives in content analysis study protocols when appropriate for study goals.