Research on administrators' ethical decision making in highly formalized organizations, such as in business and sports, indicate that these individuals reason using organizational rules as their framework (Malloy, 1991). However, intercollegiate athletic administrators have shown inconsistencies in their compliance with National Collegiate Athletic Association (NCAA) rules and the literature has provided little help in addressing and providing insights into the moral thinking of professionals involved in highly competitive athletic contexts. Walker, Russell, Pitts, Hennig, and Matsuba (1995) contend that a holistic examination of individuals' perceptions of morality and how they resolve moral problems is more valuable in the study of moral functioning. To this end, I investigated Pacific Ten Conference compliance officers' conceptions of morality, the moral problems they encountered, and they resolved these problems. The study's theoretical and practical significance lies in the holistic notion of morality based on Frankena's (1973) conception of morality and in Coombs' (1984; 1997) theory of practical reasoning, allowing for the examination of moral sensitivities and perceptions, and the standards of reasoning employed in resolving real life moral problems. A qualitative research design employing an in-depth interview strategy was used. A pilot study was conducted to address reliability and validity concerns. Purposeful sampling of Pacific Ten Conference compliance officers (N=10) was performed, as their role is to educate and ensure compliance regarding NCAA and conference rules. Face-to-face semi-structured interviews were conducted with each compliance person. Interviewees were asked certain demographic questions, discussed what morality means to them, asked to recall a moral problem that they had encountered, and how they resolved the problem. Interviews were recorded, transcribed, verified by the participants, and transferred into a qualitative data analysis program (atlas. ti) for data analysis. The major themes apparent in participants' conceptions of morality reflected a holistic understanding of morality rather than from one moral orientation such as justice, care, intuition, and so forth. Moral problems they encountered generally related to eligibility, honesty, and professionalism. Participants' moral deliberations were significantly influenced by NCAA rules/standards and in many cases their holistic notion of morality was absent in their reasoning. Compliance officers' deliberations were also significantly influenced by their experiences, background, and reflected in the standards of reasoning they demonstrated. These findings provide insights into the moral functioning employed by one group of athletic administrators, warranting further investigations of other compliance personnel. Moreover, this research has potential broader theoretical and practical implications for sport management educators.