Research has consistently demonstrated the negative effects of prejudice and its behavioral manifestations. People who differ from the typical majority have poorer sport experiences, fewer advancement opportunities, and are subjected to different treatment on the job. While the effects of prejudice have been examined, individual's attitudes toward such biases has gone largely unexamined. In this study, we sought to address this gap in the literature by considering people's reactions to different types of prejudicial statements, one racist and one sexist, heard at a sporting event. We were also interested in examining whether reactions to the statements varied by the person who expressed such sentiments. To examine these issues, we utilized conjoint analysis, which is a decompositional method that can determine the importance place on various attributes of an object (i.e., the statement). We considered that the prejudicial comments people make can be decomposed into three features: the sender's race (African American, White), the sender's sex (male, female) and the comment's focus, which could be racist (i.e., “Of course we lost. The other team had more Black players than we did”) or sexist (i.e., “Of course we lost. We played like a bunch of girls”). We presented students (N=134) with eight experimentally constructed scenarios that displayed different comments (as combinations of the three features discussed above) they might hear following a men's basketball game. In each scenario, students were asked to indicate which comment was the most offensive from four alternative options: three different comments and a “none” option. Students' choices of comments were analyzed using the conditional logit model. The model was significant (chi-square = 517.12, df = 7) and predicted 74% of the choices correctly. The first-order and two-way interactions were significant, while the three-way interaction was not. Although comments made by Caucasians were more likely to be selected as offensive than comments made by African-Americans, this effect is accentuated when the comment is made by a male. Moreover, the race effect was accentuated when Caucasians make racial comments. Finally, although comments made by males were more likely to be selected as offensive in comparison to others, this effect was accentuated when comments made by males were of a gender nature. Results indicate the complex nature of prejudice and the differential evaluations people place on various statements. These evaluations are consistent with social expectations and align with social change movements that have taken place. Keyword(s): gender issues, multiculturalism/cultural diversity