Many sex offenders deny the charges which is often considered as a barrier to treatment and an indicator of an elevated risk for re-offending. Both expectations, however, are controversial in the literature. In the context of Andrews' and Bonta's risk-need-responsivity (RNR) model it seems appropriate to understand denial not as a risk factor but as a responsivity issue. A study of 1,381 sex offenders released from prison in Bavaria since 2004 showed that deniers seldom participated in treatment programs and were rarely granted a temporary licence or early release from prison, compared to those who admitted the offenses. The proportion of deniers was higher in immigrants, married and older persons. For 833 offenders released up to the end of 2008 reconviction records were available, with a time at risk of between 5 and 9 years. No correlations were found between denial and violent, sexual, serious or general recidivism. The implications of these findings relate to the correctional treatment of sex offenders and the need for programs that are adapted to the needs of deniers.