The differences between counselors' and clients' perceptions of what is important to be an effective Vocational Rehabilitation (VR) counselor were investigated. Questionnaires completed by 187 counselors and 122 clients were utilized to identify counselor characteristics, knowledge, attitudes, and behaviors/skills perceived to be most important. Multivariate analyses of the data revealed some significant differences between and within counselors' and clients' ratings of the importance of specific counselor performance items. Counselors were found to value task-oriented behaviors including goal setting, problem-solving, and decision-making more than clients. Results also indicated that female counselors and clients, as compared to their male counterparts, believe that it is more important for counselors to be caring, encouraging, and supportive. It was also found that Hispanic clients differed from both black and white clients on the importance of several counselor characteristics. Implications of these findings for improving the delivery of services to clients are discussed.