Would an 8th grader who sees her best friend steal something report that to a teacher? Though much work has studied children's responses to such moral transgressions, including their decisions to report to authorities, far less developmental work has explored how reporting decisions are affected by one's relationship to the transgressor. This factor is especially relevant in adolescence, a time in which peers relationships and friendships become an increasingly important part of one's social world. This study explores how adolescents' judgments about whether to report a theft transgression changes based on whether the transgressor is a close other or distant acquaintance.