This study examined reasons for non-use of condoms among an online survey sample of 462 no condom using MSM to 1) identify major domains, themes and categories encompassing reasons for non-use of condoms, and 2) examine whether reasons varied by role-in-sex (insertive or receptive) and meeting venue (online or offline). A thematic analysis was completed on participant responses to an open-ended question about reasons for non-condom use.