This is the third report on Vera's study of the processing of complaints against police in New York City and details the perceptions and attitudes of police officers about the Civilian Complaint Review Board. It was designed to explain officers' views of the legitimacy and fairness of the Police Department's review mechanism. The report recommends that the Department establish forums in which officers can express their views and at the same time begin to consider the complexities of appropriate police-citizen interaction, and suggests such forums might have a positive influence on police culture.