This study examines how consumers use the techniques of neutralization to rationalize their multichannel research shopping behaviors in terms of different product purchasing situations and different groups of consumers. Empirical results support the following conclusions. Both students and professionals understand that their behavior may hurt the physical retailer and they don't accuse misconduct of the book store and car sales. They seem to believe that they are not personally accountable for the questionable behavior and their behavior is not serious for a physical book store vs. a car dealership. Students are more tolerable with the unethical behavior than business professionals, and more likely to neutralize their behavior by a belief that forces beyond their control.