The purpose of this paper is to present a view of Latin American males and females that describes the situation in Latin America more accurately than the current stereotypical view accepted in the United States. The author discusses the roots of the North American misconception, citing differences between Latin American and North American cultures and between research done by male and female social scientists. Basic themes in Latin American culture are delineated as a background to sex roles. Latin American sex roles are discussed in terms of cultural and linguistic considerations; sexuality, courtship, and marriage; family structures; and women in the world of work. The author concludes that sex roles as defined in Latin America provide for well marked patterns of interactions and the division of labor and that the roles are balanced and complementary. He points out that women are seen as better prepared to discharge the tasks of balancing the spirit and body and raising future generations, while men are charged with the responsibility of providing economic support for the family. The author asserts that for both sexes, the meaning of life is separate from work and specific duties and that life is made meaningful through personal interactions. (MK)