Using variables derived from Attachment Theory, gender differences in several motivational and structural factors on the levels of care provided by adult offspring to their parents are explored. Data from the Winnipeg Parent Support Project on informal helpers who were sons and daughters between the ages of 30 and 64 (n = 79) were analysed. Consistent with previous research, adult daughters reported greater caregiving than sons. The structural variables of Employment, Marriage and Presence of Children did not emerge as significant predictors of caregiving involvement for sons or daughters. Considerable support was found for Attachment Theory. Perceived Parental Dependence, followed by Frequency of Visits, emerged as the strongest predictors of sons' and daughters' caregiving involvement. Perceived Parental Ability accounted for additional variation in daughters', but not sons', caregiving. No support was found for Exchange Theory; reciprocity did not predict caregiving involvement. Implications for understanding the helping behaviour of adult sons and daughters are discussed.