From the father: "The allegation of sexual abuse is false.  It has no foundation, is supported by no evidence, and I cannot even begin to imagine such a thing."

On the tape, Marcia interrogates Audrey about what happens during her visits with her father.  Marcia is not present during those visits and can have no first-hand knowledge of what transpired.  The father further states: "Marcia may be unaware that all visits took place in the homes of family members."  Ususally they were at the home of the father's parents.  He is rarely alone with her.

Other pages on this site document the (charitably) suspicious timing of Marcia's sexual abuse allegation.

The many videos made by father's father, excerpted here, give an  unrehearsed, unscripted view of the father's relationship with his daughter.

It is not possible to know if  Marcia actually believes her allegation.  Perhaps she does.  But, there is a pattern of lies that run throughout her sworn statements.  Grandfather Ralph documents his own experience attemptiing to hold Marcia to her word.

In the final analysis - it doesn't matter if Marcia believes what she alleges or not.  The child has been taken, time has passed.  And Marcia is not the only perpetrator.  Her parents helped.  Her Aunt and Uncle helped.  And Staten Island Family Court (and your tax dollars) helped.  The  Court knew there was a problem with Marcia.  They had the evidence of their own mental health experts.  They knew, and they refused to act.

This page contains links to external sources weighing in on the subject of sexual abuse - most are highly suspicious of these claims.  No doubt it does occur.  No doubt it does not.  There is an opinion expressed by some that children never lie about being abused.  For these people, the audio will make for interesting listening - since Audrey both (arguably) affirms and denies the allegation.

This page also includes a link to the father's interview with Roland Smith on this subject.