New sex-selective abortion technologies allow parents-to-be to implement their preference for sons more easily than in the past. With an unmet demand for sons in India, a better understanding of what leads respondents to prefer sons is important from a policy perspective. Stated son preference has seldom been studied in the past. Using data from NFHS3, I conclude that never-married women's preference for sons is strongly influenced by the financial worth of children, whereas never-married men's preference for sons is mainly influenced by non-financial reasons, including their perception of women, their religion and their caste. © 2013 Copyright Taylor and Francis Group, LLC.