This study is anchored on a theory-generating mode of inquiry and focused on grounded theory methodology. It is grounded on constructionism as an epistemology using interpretivism as a theoretical perspective. It examined the reasons that have led male sex workers into the business, the processes involved in becoming male sex workers, the tensions they have encountered in this kind of work, and how they managed such tensions.  Grounded theory, following the tradition of Corbin and Strauss (2014) and Charmaz (2006), was used as a significant research methodology of this study. After the needed information was gathered through unstructured interviews, followed-up by semi-structured interviews, the data were transcribed, coded, and then analyzed based on the commonalities and differences of themes. To explore the emerging themes, the conditional relationship guide suggested by Scott (2004) was utilized because of its significant role played in supporting grounded theory analysis.