Offense-supportive cognitions are thought to result from underlying implicit theories (ITs). As child sexual exploitation material (CSEM) users are a distinct type of sex offender, Bartels and Merdian proposed that CSEM offenders hold five different ITs from those endorsed by contact sex offenders (i.e., [CSEM variant], and ), linked by an assumption about the . This article reports a conceptual content analysis of 23 interviews conducted with CSEM offenders in the United Kingdom and Spain. Support for all CSEM-specific ITs was found across both samples, providing an empirical validation of this conceptualization. Finally, four ITs originally identified for contact sex offenders were also identified, namely, , and . Further validation of CSEM-related ITs is encouraged.