[영문]The purpose of the current study was to assess a structural level explanation of racial disparity in child maltreatment. Using data from Florida counties (1998?2001) and the 2000 census, the effects of poverty, concentrated poverty, and female-headed families in poverty on Black, White, and the difference between Black-White rates of child maltreatment were assessed (N= 67). Results suggested that the structural covariates of maltreatment vary by race and that differences in female-headed families in poverty can explain some, but not all, of the Black-White racial disparity in child maltreatment. Increasing programs that focus on reducing poverty among female-headed Black families and the exposure of Black families to concentrated poverty should decrease some of the overrepresentation of Black children in the child welfare system