This case is before the Court upon an appeal of the conviction of Edward Charles L.1 on May 28, 1987, in Mineral County, West Virginia, of two counts of first-degree sexual assault and two counts of first-degree sexual abuse.2 The appellant raises four assignments of error based on the proceedings which occurred before the lower court: 1) the trial court committed plain error in permitting the state to make references to unrelated sexual acts and tendencies of the appellant; 2) the trial court committed plain error in allowing the state to elicit secondhand accounts of the sexual offenses which constituted hearsay evidence; 3) the uncorroborated testimony of the child victims was inherently incredible and does not sustain the guilty verdicts; and 4) the appellant was denied effective assistance of counsel. We find that the lower court committed no reversible error in the proceedings and affirm the appellant’s convictions.
The appellant was married to Sharon L. from October 1977 until July 1984. The couple had three children, twins, a boy and girl named C.L. and S.L. respectively, born on August 7, 1979, and another son D.L., bom on September 4, 1983. When the events surrounding this case occurred in the fall of 1983, the family was living together in Mineral County, West Virginia. Mrs. L. would attend meetings of the Fountain Volunteer Firemen’s Auxiliary or visit a neighbor while leaving the children in the care of her husband, the appellant. The twins were four-years-old when the alleged crimes against them occurred.
On occasions when Mrs. L. was not at home, C.L.’s testimony revealed that the appellant took him into a bedroom, took his clothes off, made the child lie on his stomach and then inserted his penis (identified at the trial by the child as his “georgie”) into the boy’s rectum. S.L. testified that she heard her brother cry out but that she was afraid to go to him because she was watching her younger brother, D.L., on the couch and he could have fallen off the couch had she left. C.L. further testified that his father had stuck his finger up the child’s rectum and had placed his mouth on the. boy’s “georgie”.
The appellant was accused of abuse against his daughter as well. The girl’s testimony indicated that on a night in which her mother was away, she was abused by her father in the bathroom. She testified that while she and her father were in the bathroom, he stuck his finger up her vagina (identified at trial by the child as her “tweetie”). When the child screamed that this hurt her, the appellant desisted in his action. The appellant also attempted to force his penis into the girl’s vagina but ceased in his attempt because it was not possible.
According to the children’s testimony at trial, the appellant was able to silence the children regarding the incidents by threatening to cut off the little boy’s “georgie” and by threatening to cut open the girl's “tweetie” so that his penis would fit there if they told anyone.
*646The appellant and Mrs. L. were separated on December 26, 1983, and divorced in July 1984. The appellant maintained visitation with his children subsequent to the divorce.
According to Mrs. L.’s testimony, it was not until October 1984 that she observed strange behavior3 being exhibited by her son. When she asked the child about his behavior, he said his daddy told him to do it, because it would feel good. When the mother questioned the boy further, he began crying and said his father told him not to tell her. Mrs. L. then asked a close friend, to question her son about his behavior. The child told the friend about sexual acts performed on him by his father, and later told his mother as well. The friend was not called to testify at trial.4
Subsequently, the child began to display more behavior problems at home, including flushing his mother’s keys down the toilet. The child, according to his mother’s testimony, told her that the reason he did it was because “my daddy had keys to get in our house, and daddy told me if I ever told you what he did to me, he would cut my ‘geor-gie’ off.” In September 1985, C.L.’s first grade teacher reported to Mrs. L. that C.L. was inattentive in class to the point that the teacher would have to yell his name or smack a book on his desk to gain his attention. A school counselor referred the matter to a licensed psychologist, Greg Trai-nor. Trainor treated C.L. and S.L. for several months. From his treatment, he concluded that both children had been sexually abused by their father. Trainor conveyed his opinion about the children to Mrs. L. and urged her to contact the authorities. At Trainor's insistence, Mrs. L. contacted the prosecuting attorney’s office.
The appellant was indicted in January 1987 and tried in May of that year. The prosecution’s case rested on testimony of the two child victims, C.L. and S.L.; Trai-nor, the psychologist; an evidentiary deposition5 of Dr. Ryland, a gynecologist, and the children’s mother, Sharon L. The appellant’s defense consisted of his own testimony, denying all the charges but stating he may have accidentally touched his son and daughter while bathing them; and the testimony of his fiance, which centered around the appellant’s good relationship with his children. No expert witnesses were called on the appellant’s behalf. At the close of all the evidence, the jury convicted the appellant of two counts of first-degree sexual assault and one count of first-degree abuse against his son and one count of first-degree sexual abuse against his daughter.
I.
The appellant’s first assignment of error concerns the trial court permitting the state to make reference to unrelated sexual acts and sexual tendencies of the appellant. Specifically, the appellant contends that the trial court permitted the state to introduce the following evidence over objections raised by appellant’s trial counsel:
1. The appellant fondled his infant baby boy through a diaper;
2. The appellant made long distance telephone calls to sex clubs between 1980 and 1983 which he at times made the children listen to under the pretense that Mickey Mouse was on the phone;
3. The appellant’s wife found a bag of her daughter’s underwear in the basement of their home which the wife claimed had been ejaculated on, presumably by the appellant;
4. The appellant would frequently pat the front of his pants;
*6475. The appellant would masturbate following sex with his wife;
6. The appellant would lean against the washing machine during the spin cycle for sexual gratification;
7. The appellant would masturbate in front of his son, while looking at what were described at trial as pornographic 6 magazines and stimulating himself rectally, and that the appellant also showed the magazines to the children.
Further, the defense counsel elicited evidence from Mrs. L. that the appellant had been accused by the child of haying intercourse with the family dog in front of his son and pulling his vasectomy stitches out during masturbation. Both of these specific instances were brought out during the defense attorney’s cross-examination of the appellant’s ex-wife in an attempt to impeach her credibility, and will be examined more fully in our discussion of the fourth assignment of error relating to ineffective assistance of counsel.
The appellant contends that the above-mentioned evidence was not only highly prejudicial but that none of the alleged acts or tendencies were remotely relevant to the offenses charged. The state, however, argued that several of the alleged evidentiary “errors” were elicited or used by the appellant himself.
West Virginia Rule of Evidence 404(b) provides that in addressing the issue of the admissibility of collateral crime evidence
[ejvidence of other crimes, wrongs, or acts is not admissible to prove the character of a person in order to show that he acted in conformity therewith. It may, however, be admissible for other purposes, such as proof of motive, opportunity, intent, preparation, plan, knowledge, identity, or absence of mistake or accident.
Further, in State v. Jackson, 181 W.Va. 447, 450, 383 S.E.2d 79, 82 (1989), this Court recognized that:
[W]here the state attempt[s] to introduce evidence of other crimes or wrongful acts on the part of a defendant to prove system, motive, intent or opportunity, as outlined in Rule [404(b)], known as the collateral crime rule, ‘we have emphasized that [to be admissible, evidence of] the collateral crimes must [relate to crimes that] have occurred reasonably close in point of time to the present offense.’ State v. Dolin, 176 W.Va. 688, 347 S.E.2d 208, 214 (1986). See, e.g., State v. Messer, 166 W.Va. 806, 277 S.E.2d 634 (1981) (per curiam); Syllabus Point 7, State v. Withrow, 142 W.Va. 522, 96 S.E.2d 913 (1957); Syllabus Point 3, State v. Gargiliana, 138 W.Va. 376, 76 S.E.2d 265 (1953); Syllabus Point 2, State v. Evans, 136 W.Va. 1, 66 S.E.2d 545 (1951); Syllabus Point 4, State v. Lewis, 133 W.Va. 584, 57 S.E.2d 513 (1949).
The significance of Rule 404(b)7 was further explained by the Fourth Circuit Court of Appeals in United States v. Masters, 622 F.2d 83, 86 (4th Cir.1980). In that case, the court stated that “[t]he circumstances under which such evidence may be found relevant and admissible under the Rule have been described as ‘infinite.’ Some of such circumstances are set forth in the Rule itself, but the cataloguing therein is merely illustrative and not exclusionary.” Consequently, W.Va.R.Evid. 404(b) is an “inclusive rule” in which all relevant evidence involving other crimes or acts is admitted at trial unless the sole purpose for the admission is to show criminal disposition. Masters, 622 F.2d at 86.
In our analysis of the collateral acts involved in the present case, we begin by first examining just those acts that occurred in the presence of the children close in time to the offenses charged. From a review of the record, it is evident that the *648phone calls to sex clubs to which the appellant would make the children listen under the pretense that Mickey Mouse was on the phone, the masturbation in front of the appellant’s son and the viewing of graphic sexual magazines with the children, all occurred not only in the presence of one or more of the victims, but close in time to the alleged offenses charged.
In dealing with the admissibility of other sexual acts under Rule 404(b), courts have allowed such evidence to be introduced under a number of different circumstances. For instance, in United States v. Beahm, 664 F.2d 414 (4th Cir.1981), a case in which the defendant was charged with two counts of taking indecent liberties with children involving the fondling of the boys’ genitals on a United States military installation, the court upheld the admissibility of the testimony of two male juvenile witnesses, neither of whom were the victims in the case, that the defendant had approached and made sexual advances toward them some three years prior to the current offenses. Id. at 415-16. The witnesses’ testimony revealed that there was similarity between the sexual advances made toward them and the acts constituting the offense charged, along with temporal proximity to the offense charged. Id. at 417. The court, in its decision, found that since the defendant was contesting whether the government sufficiently proved the lascivious intent as required by the Virginia statute, the admission of these other wrongs or acts was not in error since “the burden was on the government to show that the defendant’s acts were performed with lascivious intent and did not occur by accident.” Id.
The Fourth Circuit has also allowed other specific crimes, acts or wrongs to be introduced because they are so closely connected with the offense charged that they are found to be part of the res gestae of the offense. See Masters, 622 F.2d at 86. In Masters, while not a sexual offense case, the defendant was charged with dealing in firearms or ammunition without a valid license. The court permitted the introduction of taped conversations between the defendant and undercover agents which tended to show that the defendant had sold guns of all types, including sawed-off shotguns and grenades, to other customers on occasions other than those charged and was willing to supply them to the agents. Id. at 84-85.
Specifically, the court reasoned that
[o]ne of the accepted bases for the admissibility of evidence of other crimes arises when such evidence, ‘furnishes part of the context of the crime’ or is necessary to a ‘full presentation’ of the case, or is so intimately connected with and explanatory of the crime charged against the defendant and is so much a part of the setting of the case and its ‘environment’ that its proof is appropriate in order ‘to complete the story of the crime on trial by proving its immediate context or the ‘res gestae’ or the ‘uncharged offense is so linked together in point of time and circumstances with the crime charged that one cannot be fully shown without proving the other ... [and is thus] part of the res gestae of the crime charged.’ And where evidence is admissible to provide this ‘full presentation’ of the offense, ‘[t]here is no reason to fragmen-tize the event under inquiry’ by suppressing parts of the ‘res gestae.’
Masters, 622 F.2d at 86 (citing United States v. Smith, 446 F.2d 200, 204 (4th Cir.1971); United States v. Weems, 398 F.2d 274, 275 (4th Cir.1968), cert. denied, 393 U.S. 1099, 89 S.Ct. 894, 21 L.Ed.2d 790 (1969); State v. Spears, 58 Ohio App.2d 11, 387 N.E.2d 648, 651 (1978); United States v. Howard, 504 F.2d 1281, 1284 (8th Cir. 1974); United States v. Beechum; 582 F.2d 898, 912 n. 15 (5th Cir.1978), cert. denied, 440 U.S. 920, 99 S.Ct. 1244, 59 L.Ed.2d 472 (1979); United States v. Copeland, 295 F.2d 635, 637 (4th Cir.1961), cert. denied, 368 U.S. 955, 82 S.Ct. 398, 7 L.Ed.2d 388 (1962); United States v. Gano, 560 F.2d 990, 993-94 (10th Cir.1977)).
This reasoning seems particularly applicable to the transactions involved in a child sexual abuse or assault case. Certainly involving children in the process of viewing or listening to explicit sexual material or graphic sexual behavior is highly probative in presenting a full presentation of the *649circumstances surrounding the alleged offenses.
Finally, the issue of other sexual acts and their admissibility arose in Morgan v. Foretich, 846 F.2d 941 (4th Cir.1988). In that case, a four-year-old female child and her mother brought civil action against the child’s father and his parents for damages arising out of alleged child sexual abuse. Specifically at issue was the admissibility of evidence which tended to prove that plaintiff child’s sister had also been sexually abused while visiting with defendants. Id. at 944. This evidence was offered not only to identify the defendants as the perpetrators but also to disprove several defenses raised by the defendants including fabrication of the injuries and self-infliction. Id.
The court in upholding the admissibility articulated that as long as the prior acts were being admitted to disprove disputed issues involved in the case such as the defendant’s identity, the absence of mistake or accident, or the intent of the defendant to commit the crimes with which he is charged, then there was no violation of the other crimes evidence rule. Id. (citing Comment, Other Crimes Evidence to Prove the ‘Corpus Delicti’ of a Child Sexual Offense, 40 U.Miami L.Rev. 217, 220 (1985)).
We therefore find that the acts which occurred in the presence of either one or both children or as part of the transactions with the children which constituted the basis for the indictment were admissible under W.Va.R.Evid. 404(b). These acts not only showed lascivious intent8 or sexual gratification9 on the part of this appellant towards his children to commit the crimes charged, but also that the acts did not occur accidentally as the appellant attempted to establish as part of his defense through his own testimony. Furthermore, the acts were so intrinsically related to the alleged offenses that they may be considered as part of the transactions with the children and so interwoven with his pattern of conduct toward the children that they are part of the res gestae of the crimes charged. Lastly, they were highly probative on the issue of whether this defendant committed sexual abuse against these children.10
We now turn to a consideration of those acts directly involving the victims together with those acts in which the appellant allegedly fondled this infant boy and ejaculated on his daughter’s underwear. We originally addressed the issue of collateral crimes evidence being admitted to show lustful disposition in State v. Dolin, 176 W.Va. 688, 347 S.E.2d 208 (1986).
In Dolin, the defendant was accused of first degree sexual assault of his daughter who was under the age of eleven at the time the crime was committed. The crimes occurred within three years prior to the indictment. 176 W.Va. at 690, 347 S.E.2d at 211. At trial, the only evidence presented against the defendant was the uncorroborated testimony of his then sixteen-year-old daughter who was the victim of the crime charged. In her testimony, she was unable to recall specific details regarding the places and times of the incidents involved in the indictment.11 The daughter, in her testimony however, was able to recall specific activity involving six collateral acts which included:
1. When she was seven years old, the defendant drove her in a van to a quarry, where he forced her to perform oral sex on him;
2. When she was eight or nine years old, after shopping for a new bicycle, the defendant took her to a motel in St. *650Albans and rubbed his sex organ on her stomach until he ejaculated;
3. In August of 1977, when she was ten years old, the defendant drove her to a remote location in South Charleston and rubbed his sex organ on her;
4. When she was twelve years old, the defendant took her on a shopping trip to Parkersburg, where they spent the night in a motel. During that night, the defendant rubbed his sex organ on her;
5. When she was twelve or thirteen years old, the defendant drove her to a hollow in South Charleston and forced her to perform oral sex on him; and
6. When she was twelve years old, the defendant drove her to Tennessee, where they stayed in a motel and he rubbed his sex organ on her.
Id. n. 2.
Although this Court noted that other jurisdictions did recognize a sexual propensity exception, we opined that
[t]o recognize a sexual propensity exception in addition to the numerous exceptions to the collateral crime rule would provide a convenient path to damage a defendant’s character and would sweep additional sexual offenses into evidence which would obviously prejudice and confuse a jury in its consideration of the crime charged in the indictment. What renders the reasoning of those courts which have adopted a sexual propensity exception so anomalous is their failure to acknowledge that sexual crime cases are by their very nature likely to be highly offensive to the average jury. Thus, the ability to further prejudice the jury by admitting additional collateral sexual offenses is even more apparent.
Id. 176 W.Va. at 695, 347 S.E.2d at 215. This Court further reasoned that since the uncorroborated testimony of the victim is sufficient evidence for a conviction in sexual offense cases, unless inherently incredible, “courts should be particularly wary of collateral sexual offense evidence.... ” Id. (citing Syl. Pt. 5, State v. Beck, 167 W.Va. 830, 286 S.E.2d 234 (1981)). Finally, this Court specifically held “[i]t is impermissible for collateral sexual offenses to be admitted into evidence solely to show a defendant’s improper or lustful disposition toward his victim.” Id. 176 W.Va. at 690, 347 S.E.2d at 210, Syl. Pt. 7. To the extent that the Dolin decision finds evidence introduced to show lustful disposition to be impermissible in cases involving child victims, it is overruled.
The importance of allowing such evidence to be admitted under a lustful disposition exception was noted in the dissenting opinion to Dolin in which Justice McHugh, joined by Justice Brotherton, stated that
[t]he victim’s testimony as a crucial element of the State’s case must be examined in context in order to establish a complete record of events, thereby reducing the incredibility of the victim’s testimony. Therefore, carving out a sexual propensity exception allows the finder of facts to weigh the credibility of the victim’s unabridged testimony.
176 W.Va. at 699, 347 S.E.2d at 220. We find this rationale to be particularly applicable in cases involving child victims. This is evident since these cases generally pit the child’s credibility against an adult’s credibility and often times an adult family member's credibility. Since sexual abuse committed against children is such an aberrant behavior, most people find it easier to dismiss the child's testimony as being coached or made up or conclude that any touching of a child’s private parts by an adult must have been by accident. In addition, children often have greater difficulty than adults in establishing precise dates of incidents of sexual abuse, not only because small children don’t possess the same grasp of time as adults,12 but because they obviously may not report acts of sexual abuse promptly, either because they are abused by a primary care-taker and authority figure and are therefore unaware such conduct is wrong, or because of threats of *651physical harm by one in almost total control of their life. In most cases of sexual abuse against children by a care-taker or relative, the acts of sexual abuse transpire over a substantial period of time, often several years. Consequently, under the existing collateral acts rule, a child victim is unable to present the complete record of events forming the context of the crime. Lastly, there is a common misconception that children have a greater propensity than adults to imagine or fabricate stories of sexual abuse. Research indicates, however, that absent coaching, children are far less likely to lie about matters in the sexual realm than adults,13 and that absent sexual experience there is little means by which children can imagine sexual transactions.14 In consideration of all these factors, the probative value of such testimony far outweighs the potential for unfair prejudice.
Therefore, collateral acts or crimes may be introduced in cases involving child sexual assault or sexual abuse victims to show the perpetrator had a lustful disposition towards the victim, a lustful disposition to children generally, or a lustful disposition to specific other children, provided such acts occurred reasonably close in time to the incidents) giving rise to the indictment. To the extent this conflicts with our decision in State v. Dolin, 176 W.Va. 688, 347 S.E.2d 208 (1986) it is overruled. In adopting such an exception to W.Va. R.Evid. 404(b) we follow a number of other jurisdictions which have permitted such evidence to be admitted in sexual assault or abuse cases on the theory that such evidence shows the accused’s incestuous and lustful attitude toward that particular person,15 and upon the theory that in cases involving child victims, a full disposition of the facts forming the context of the crime presents a fairer opportunity for the triers of fact to assess the credibility of the witnesses.
Finally, the evidence that the appellant patted the front of his pants, would masturbate after having sex,16 and would lean against the washing machine during the spin cycle was not relevant to the issues at trial, and its admission was error. We reach this conclusion because it appears this evidence was introduced solely for the purpose of proving the character of the defendant and his propensity for obtaining sexual gratification in unusual ways. There was no evidence that these particular instances either occurred in the presence of the children or as part of the transactions with them. We further find, however, that this error was harmless. We base our decision on the Fourth Circuit Court of Appeals decision in United States v. Davis, 657 F.2d 637 (4th Cir.1981). In Davis, the court found harmless error where the lower court admitted testimony concerning alleged sales of heroin to twelve or thirteen-year-old children that were made some six to eleven years before the current offenses of conspiracy to distribute heroin were supposed to have begun.
The court stated that “[t]he test for harmlessness for nonconstitutional error is when it is probable that the error could have affected the verdict reached by the particular jury in the particular circum*652stances of the trial.” Id. at 640 (emphasis added) (citing United States v. Nyman, 649 F.2d 208 (4th Cir.1980)). The court further opined that it was proper to consider other evidence which tended to show the defendant’s guilt and that in this case “the evidence supporting Carter's [the defendant’s] conviction was so conclusive that it is altogether unlikely that the error affected the verdict.” Davis, 657 F.2d at 640.
Similarly, in West Virginia, we have held that the test for determining whether the introduction of improper evidence at trial constitutes harmless error is:
‘(1) the inadmissible evidence must be removed from the State’s case and a determination made as to whether the remaining evidence is sufficient to convince impartial minds of the defendant’s guilt beyond a reasonable doubt;
(2) if the remaining evidence is found to be insufficient, the error is not harmless;
(3) if the remaining evidence is sufficient to support the conviction, an analysis must then be made to determine whether the error had any prejudicial effect on the jury.’
Syl. Pt. 3, in part, State v. Maynard, 183 W.Va. 1, 393 S.E.2d 221 (1990) (quoting Syl. Pt. 6, State v. Smith, 178 W.Va. 104, 358 S.E.2d 188 (1987); Syl. Pt. 2, State v. Atkins, 163 W.Va. 502, 261 S.E.2d 55 (1979), cert. denied, 445 U.S. 904, 100 S.Ct. 1081, 63 L.Ed.2d 320 (1980)).
In the present case, the evidence which was properly introduced certainly constituted a sufficient basis to support the convictions. While obtaining sexual gratification from the movement of a washing machine is unusual, it certainly is not the sort of evidence which would have any real prejudicial effect against a defendant such as to cause a jury to convict him. Since the evidence of masturbation actually involved sexual activity with an adult, the defendant’s wife, it would seem to indicate the defendant’s normalcy in the sexual arena. In the face of such direct evidence as the testimony of the two victims, this evidence cannot seriously be considered to have had any prejudicial effect on the jury’s consideration of the issues.
In cases of this sort, where the victims themselves testify and where the defendant testifies and denies the charges, it really comes down to whether the jury believes that the victims are telling the truth, or that they are lying, either because of their own motivations or as a result of having been coached or coerced. Thus, the likelihood that the improperly admitted evidence had any prejudicial effect whatsoever on the jury is minimal.
II.
The appellant contends the trial court committed plain error when it permitted the victim’s mother, Sharon L., and the psychologist, Greg Trainor, to testify concerning the children’s extrajudicial statements which directly implicated the appellant. These statements were made between one and four years after these sexual assaults allegedly took place. The state contends that not only did the appellant fail to object to this testimony, but the appellant utilized the testimony to bolster his own theory of the case — which was that the children were coached by their mother and thereby fabricated the alleged offenses against the appellant stemming from the parent’s divorce — and that Trainor’s testimony was not offered solely to bolster the credibility of the child witnesses but was also offered to give his opinion as to whether the children fit the profile of child sexual abuse victims and whether they were sexually abused.
In order to address the issue of whether the psychologist’s testimony and the victims’ mother’s testimony was properly admitted it is helpful to examine each of the witness’ testimony separately. First, the psychologist’s testimony included the following excerpts:
You know there’s one description that Bubbie said his dad, I believe, it was in conjunction with some pornographic magazines, you know, masturbating in front of Bubby and while he was doing that and inserting his other, taking his other hand and inserting a finger in his rectum, again_
*653... we had a session after that where, as I described earlier, we, we had, had her tell a story about a girl in the third person and so she described the story in the third person where a little girl had her dad in a bathtub insert his finger into the little girl’s vagina, and so, at our next session ... she acknowledged that that’s, that happened to her ... I think she described earlier that she was the magazines and the, and heard, the telephone calls, too, but denied actually any contact with them. And then as we went along further, she acknowledged that dad, had on one occasion had inserted his finger in her vagina and then, on another occasion, attempted intercourse with his penis and tried to put his penis in her....
In deciding whether the psychologist’s testimony was properly introduced, the state contends that: (1) the statements were given to the medical health profession for the purpose of diagnosis and treatment17 and are therefore admissible; and (2) the statements are not hearsay since they were not “offered in evidence to prove the truth of the matter asserted,” 18 but rather were cited only as support used by the psychologist in forming his opinion.
West Virginia Rule of Evidence 803(4) provides that:
The following ... [is] not excluded by the hearsay rule, even though the declar-ant is available as a witness: ... (4) Statements for Purposes of Medical Diagnosis or Treatment — Statements made for purposes of medical diagnosis or treatment and describing medical history, or past or present symptoms, pain, or sensations, or the inception or general character of the cause or external source thereof insofar as reasonably pertinent to diagnosis or treatment.
Even though we have previously held in Syl. Pt. 3, State v. Murray, 180 W.Va. 41, 43, 375 S.E.2d 405, 407 (1988) that “[o]ut-of-court statements made by the victim of a sexual assault may not be introduced by a third party unless the statements qualify as an excited utterance under Rule 803(2) of the West Virginia Rules of Evidence,” that case is factually distinguishable from the instant case. It did not in any way concern W.Va.R.Evid. 803(4) or what is admissible thereunder.
In Murray, a nine-year-old girl, made statements to a secretary and a principal at her school and a child protective services worker to the effect that she had been sexually assaulted by the defendant some two weeks earlier. 375 S.E.2d at 408-09. The school principal and protective services worker were permitted to testify about these statements at trial. On appeal, this Court found that the statements were inadmissible because they failed to meet the criteria for the excited utterance exception found in W.Va.R. of Evid. 803(2). See Syl. Pt. 2, State v. Young, 166 W.Va. 309, 273 S.E.2d 592 (1980).
In contrast, in the present case, the statements made by the children regarding the sexual abuse by their father were made to the psychologist who the children were seeing in a therapeutic context. Similarly, in Matter of Lucas, 94 N.C.App. 442, 380 S.E.2d 563 (1989), the Court of Appeals of North Carolina was faced with determining whether statements made by a three-year-old child to a medical doctor when she was taken to a local hospital within fourteen days of an alleged sexual assault incident for medical attention were admissible. Matter of Lucas, 380 S.E.2d at 566.
In that case, the doctor was permitted to testify that while conducting an exam to determine whether there was evidence of sexual abuse, the child told him that the fourteen-year-old juvenile offender pulled his penis out and pulled the victim’s pants down. The doctor was further permitted to testify:
A. And then [child] said that he put a spring in me and I questioned her, ‘Where was this spring?’, ‘On his whacker’. Did it hurt when he put this spring in you? She said yes. Did he tell you that he had a spring and she said yes. Then I asked her ‘Where did he put it in you, can you show me?’ *654Show me on the doll baby where he put it and I asked her to pull the doll baby’s pants down and ‘Where did he put it in?’; she pointed to the vaginal area of the female doll. Then I asked her, ‘Did he do this one time?’ and she indicated two times. She said that it was on two different days.
A. ... In obtaining the rectal culture, she stated that this was where Ronnie put his ‘whacker’. When I did the vaginal exam, she said, ‘This is not where Ronnie put his whacker.’ ...
A. The rectal structure appeared to be normal. There were no tears, lacerations or other abnormalities or alteration than normal [word not audible] tone. It was a normal examination. ...,
Id. at 565.
The court found that “the trial court properly admitted Dr. Fisher’s testimony as to the out-of-court statements of the child pursuant to Rule 803(4).” Id. at 568. The North Carolina Court reasoned that the above-mentioned statements of the doctor were admissible since the doctor used those statements in making his diagnosis and on recommending follow-up treatment by a psychologist. Id. at 567.
Likewise in Morgan v. Foretich, 846 F.2d 941 (4th Cir.1988), the court considered whether the testimony of a psychologist who had spent over one hundred hours examining and working with the victim was permitted to testify about out-of-court statements made by the child. Id. at 948. In the Morgan case the trial court only permitted the psychologist to give his opinion as to the child’s abuse and was excluded from testifying about out-of-court statements made by the child to him. Id.
The Fourth Circuit indicated that “the two-part test set for admitting these hearsay statements is (1) ‘the declarants motive in making the statement must be consistent with the purposes of promoting treatment’; and, (2) ‘the content of the statement must be such as is reasonably relied upon by a physician in treatment or diagnosis.’ ” Id. at 949 (footnotes omitted) (citing United States v. Renville, 779 F.2d 430, 436 (8th Cir.1985)). The court, in its application of this test to the facts before it, found that the child’s statements to her psychologist were properly admissible at trial. The court relied heavily upon the Renville decision which concluded that “not only would the young victim have a motive consistent with the purpose of treatment, but also, ‘[s]tatements by a child abuse victim to a physician during an examination that the abuser is a member of the victim’s immediate household are reasonably pertinent to treatment.’ ” Morgan, 846 F.2d at 949 (emphasis in original) (quoting Renville, 779 F.2d at 436.)
Consequently, we conclude that the statements made by the children to their treating psychologist, Trainor, were properly admitted at trial. In adopting the two-part test applied by the Fourth Circuit, we find that not only was the motive behind the statements made by the children consistent with promoting treatment, since the mother brought the children to the psychologist for the purpose of treatment at a time prior to any criminal action even being contemplated; but also, the statements were such that they would have been reasonably relied upon by Trainor in his diagnosis and treatment of the children.
The trial court also permitted the victims’ mother to testify without objection regarding extrajudicial statements made by her son involving the sexual assaults. It is extremely important to note, however, that each child also testified regarding the matters contained in the statements made to the mother and to Dr. Trainor, and was subject to cross-examination by the appellant. These statements do not fall under the excited utterance exception to the hearsay rule found in W.Va.R.Evid. 803(2) because they were not statements made by the declarant “relating to a startling event or condition ... while the declarant was under the stress of excitement caused by the event or condition.” Id. However, other courts have admitted statements like these made by child victims to a parent under other exceptions to the hearsay rule.
*655In Matter of Lucas, the court admitted statements made by a three-year-old child to her mother that a juvenile boy had sexually assaulted the little girl anally. 380 S.E.2d at 565. The court upheld the admissibility of these statements made several days after the incident under Rule 803(4) which involve statements made for the purposes of medical diagnosis or treatment. Matter of Lucas, 380 S.E.2d at 566. The court reasoned that “the child’s statements were pertinent to diagnosis and treatment as they suggested to the doctors, the nature of the problem which in turn directed the doctors in their examination of the child.” Id. Likewise, in the instant case, the mother’s testimony concerning her son’s statements was presented primarily to explain why she took the children to the psychologist, not for the purpose of proving the matter asserted.
Other courts have permitted hearsay statements, such as those present before the Court, under Rule 803(24). West Virginia Rule of Evidence 803(24) provides:
The following are not excluded by the hearsay rule, even though the declarant is available as a witness:
(24) Other Exceptions: — A statement not specifically covered by any of the foregoing exceptions but having equivalent circumstantial guarantees of trustworthiness, if the court determines that (A) the statement is offered as evidence of a material fact; (B) the statement is more probative on the point for which it is offered than any other evidence which the proponent can procure through reasonable efforts; and (C) the general purposes of these rules and the interests of justice will best be served by admission of the statement into evidence. However, a statement may not be admitted under this exception unless the proponent of it makes known to the adverse party sufficiently in advance of the trial or hearing to provide the adverse party with a fair opportunity to prepare to meet it, his intention to offer the statement and the particulars of it, including the name and address of the declarant.
In Mitchell v. State, — Miss. -, 539 So.2d 1366 (1989) the court indicated that the mother’s and babysitter’s testimony involving hearsay statements made by a five-year-old female child should be analyzed under Rule 803(24) exception on remand.19 In its instructions to the lower court, the Mississippi Supreme Court stated:
We note that, as other courts have applied the ‘catch-all’ to a child’s out-of-court statement about an incident of sexual abuse, they have found that the statements did not fit under the excited utterance exception or under the exception for seeking medical treatment. In determining the equivalent guarantees of trustworthiness, these courts have considered the age of the child, under the rationale that young children do not possess enough sexual knowledge to fabricate such incidents. These courts further look at the length of delay in reporting the incident and the surrounding reasons for the delay, such as fear, threats, and lack of opportunity to report. They also consider the persons to whom the incident was reported-family, social workers, law enforcement officers.
Mitchell, 539 So.2d at 1370 (citing U.S. v. Dorian, 803 F.2d 1439 (8th Cir.1986); U.S. v. Renville, 779 F.2d 430 (8th Cir.1985); State v. Robinson, 153 Ariz. 191, 735 P.2d 801 (1987); State v. Brown, 341 N.W.2d 10 (Iowa 1983)); See generally Note, A Comprehensive Approach to Hearsay Statements in Sex Abuse Cases, 83 Colum.L. Rev. 1745 (1983).
In examining the statements made to the mother by the child victim in the present case, we must look at the requirements this Court has set out in order for a *656statement to come in under W.Va.R. of Evid. 803(24). We have previously held that
[t]he language of Rule 804(b)(5) of the West Virginia Rules of Evidence and its counterpart Rule 803(24) requires that five general factors must be met in order for hearsay evidence to be admissible under the rules. First and most important is the trustworthiness of the statement, which must be equivalent to the trustworthiness underlying the specific exceptions to the hearsay rule. Second, the statement must be offered to prove a material fact. Third, the statement must be shown to be more probative on the issue for which it is offered than any other evidence the proponent can reasonably procure. Fourth, admission of the statement must comport with the general purpose of the rules of evidence and the interests of justice. Fifth, adequate notice of the statement must be afforded the other party to provide that party a fair opportunity to meet the evidence.
Syllabus Point 5, State v. Smith, 178 W.Va. 104, 358 S.E.2d 188 (1987); See Syl. Pt. 1, State v. Bailey, 179 W.Va. 1, 365 S.E.2d 46 (1987).
These factors were set forth with an obvious eye towards evaluating the reliability of hearsay evidence in light of what legal writers have described as the four dangers of hearsay:20 misperception, faulty narration, inaccurate memory, and insincerity. If the likelihood of these dangers is slight, the reliability of the evidence is enhanced.
Furthermore, it is important to bear in mind that most of the cases analyzing the admissibility of hearsay statements under Rule 803(24)(5) have been decided in contexts where the declarant was not present to testify in person. It is extremely important to recognize that in the defendant’s trial, each child was present, testified in court, and was cross-examined by defense counsel. Furthermore, neither the mother nor the psychologist added anything substantive to the children’s testimony. It would cause us grave concern as to the propriety of the mother’s testimony if the children gave a barebones or sketchy account of what occurred, and then the mother was permitted to expand upon or add detail and substance to such testimony through the children’s extra-judicial statements. Such was not the case here. Judge Weinstein and Professor Berger have written that “[t]he availability of the declarant at trial vitiates the main concern of the hearsay rule, which is the lack of any opportunity for the adversary to cross-examine the absent declarant.”21
Not only are hearsay dangers minimized by the presence of the declarant, but such appearance removes potential confrontation clause issues as well.22 Furthermore, since the defendant claimed maternal coaching of the children, the mother’s account of the child’s statements to her gave the jury a fuller opportunity to observe her demeanor and her motivations in recounting such statements. The testimony of the mother and psychologist presented the defendant an opportunity to explore on cross-examination any coaching or motive on behalf of the mother or psychologist to help the children fabricate the accusations. When a child witness is present to testify, however, it would generally seem to be a better practice not to permit a parent to testify as to the child’s extrajudicial statements unless such testimony clearly falls into one of the hearsay exceptions. But it is harmless when, viewed in the spectrum of all the evidence, it creates no prejudice to the defendant. The statements comport to this hearsay exception and the general rules of evidence because they not only meet the relevancy and probativeness requirements but the fact that the children testified at trial and were subject to cross-examination ameliorates the real risks of admitting hearsay. Finally, we examine *657the requirement of giving adequate notice to the opposing party. In this case, not only did the defendant have notice that Mrs. L. would be called as a witness, but the court ordered the state to provide the defendant with a copy of the written statement of Mrs. L. if she were called as witness. A review of the statement which was contained in the record indicates that the defendant did have notice as to the nature of the evidence the state would offer through Mrs. L.’s testimony.
Therefore we conclude that the mother’s testimony was properly admitted at trial by the lower court, since the children were present to testify and be cross-examined; the mother added nothing substantive to the children's direct testimony, and primarily related the child’s statements not to prove the truth of the matter asserted, but to explain why she took them to the psychologist; and because the mother’s motivations were an issue raised by the defense, and therefore her appearance on the stand provided the defendant an opportunity to cross-examine her and the jury a chance to observe her demeanor and assess her motivations and credibility.
III.
The appellant also argues that the trial court erred in permitting the family psychologist, Greg Trainor, to express his opinion that the children had been sexually assaulted by the appellant. The state argues that this case should be distinguished from cases involving the expert who is testifying about “rape trauma syndrome.”
West Virginia Rule of Evidence 702 states that “[i]f scientific, technical, or other specialized knowledge will assist the trier of fact to understand the evidence or to determine a fact in issue, a witness qualified as an expert by knowledge, skill, experience, training, or education may testify thereto in the form of an opinion or otherwise.” Further, W.Va.R.Evid. 704 provides that “[t]estimony in the form of an opinion or inference otherwise admissible is not objectionable solely because it embraces an ultimate issue to be decided by the trier of fact.”
In this case, the expert psychologist testified as followed:
(By the prosecuting attorney):
Q: Okay, do you have an opinion as to whether Bubby was sexually assaulted and sexually abused?
A: Yes, it’s my opinion that, that Bub-by, little [E.L.], was, was sexually abused.
The expert at that point went on to give the basis for his opinion.23 Later, in the expert’s testimony, the prosecutor asked the following with regards to both children:
Q: Your professional opinion then is that both of these children, were, in fact, abused and assaulted as they have reported to you?
A: That’s, that’s my opinion, yes.
In State v. McCoy, 179 W.Va. 223, 366 S.E.2d 731 (1988) this Court was faced with the admissibility of expert testimony on post-rape behavior, i.e. testimony regarding rape trauma syndrome. 179 W.Va. at 226, 366 S.E.2d at 734. We held that:
[qualified expert testimony regarding rape trauma syndrome is relevant and admissible in a prosecution for rape where the defense is consent. The expert may testify that the alleged victim exhibits behavior consistent with rape trauma syndrome, but the expert may not give an opinion, expressly or implicitly, as to whether or not the alleged victim was raped.
Id. 179 W.Va. at 229, 366 S.E.2d at 737. The reason for this holding was concern over “[t]he danger involved in permitting an expert to include that because a complainant suffers from rape trauma syndrome, the complainant was, therefore, raped ... [since] ‘[such a] conclusion vouches too much for the victim’s credibility and supplies verisimilitude for her on the critical issue of whether defendant did rape her.’ ” Id. 179 W.Va. at 228, 366 S.E.2d at 736 (footnote omitted) (citing State v. Taylor, 663 S.W.2d 235, 241 (Mo. *6581984)); see State v. Jackson, 181 W.Va. 447, 383 S.E.2d 79 (1989).24
While the facts of this case do not involve rape trauma syndrome, but rather sexual abuse and sexual assault on children, an analogy can be drawn in that children who are sexually abused or assaulted frequently display indications which may comport to a profile of child victims which has been developed by psychologists and social workers with experience in this area of expertise. In State v. Myers, — Minn. -, 359 N.W.2d 604 (1984) the Minnesota Supreme Court was asked to determine whether the trial court erred in admitting expert psychological testimony describing the behavior and symptoms typically exhibited by children who have been sexually abused and further, expressing an opinion that the child victim’s allegations were not fabricated. 359 N.W.2d at 606. Specifically, the court addressed the issue of “whether or not the emotional and psychological characteristics observed in sexually abused children is a proper subject of expert testimony.” Id. at 609.
The court ruled that such testimony was admissible even though the indirect result was to bolster the credibility25 of the victim witness finding that
[t]he nature ... of the sexual abuse of children places lay juror at a disadvantage. Incest is prohibited in all or almost all cultures, and the common experience of the jury may represent a less than adequate foundation for assessing the credibility of a young child who complains of sexual abuse. If the victim of a burglary failed to report the crime promptly, a jury would have good reason to doubt that person’s credibility. A young child subjected to sexual abuse, however, may for some time be either unaware or uncertain of the criminality of the abuser’s conduct. As ... [the expert] testified, uncertainty becomes confusion when an abuser who fulfills a caring-parenting role in the child’s life tells the child that what seems wrong to the child, is, in fact, all right. Because of the child’s confusion, shame, guilt, and fear, disclosure of the abuse is often long delayed. When the child does complain of sexual abuse, the mother’s reaction frequently is disbelief, and she fails to report the allegations to the authorities. By explaining the emotional antecedents of the victim’s conduct and the peculiar impact of the crime on other members of the family, an expert can assist the jury in evaluating the credibility of the complainant.
Id. at 610; see State v. Middleton, 294 Or. 427, 657 P.2d 1215 (1983); see also State v. Kim, 64 Hawaii 598, 645 P.2d 1330 (1982).
Similarly, the Ohio Court of Appeals in State v. Timperio, 38 Ohio App.3d 156, 528 N.E.2d 594 (1987) was faced with expert testimony offered at trial which was very similar to the expert’s testimony in the present case. In Timperio, the expert psychologist testified about the symptoms sexually abused children exhibit and stated that in her opinion the child in that case had been sexually abused. 528 N.E.2d at 595. The court held that “[i]t is permissible to permit an expert to testify for the purpose of helping the jury to assess the credibility of a sexually abused child,” and further, “[a]n expert may state her opinion that a child has been sexually abused.” Id. at 595, SyLPts. 1 and 2; see State v. Humfleet, (Sept. 9th, 1985), Clermont App. Nos. CA84-04-031 and CA84-05-036, unreported [available on WESTLAW, 1985 WL 7728]; State v. Geyman, 224 Mont. 194, 729 P.2d 475 (1986); Middleton, 657 P.2d 1215.
In McCoy, this Court pointed out that rape trauma syndrome is a phrase coined to describe those physical and emotional *659symptoms and behaviors frequently experienced by rape victims. McCoy, 179 W.Va. 223, 366 S.E.2d 731. Similarly, children who are the victims of sexual abuse or assault frequently manifest identifiable physical and emotional behaviors and characteristics. Certainly, then, qualified expert testimony may be taken regarding the behavioral and emotional indicia of child sexual abuse victims, and an expert may testify that an alleged victim exhibits behavior consistent with such a profile. There is no valid reason that a physician cannot give an opinion based on physical findings that a person has been sexually assaulted. Similarly, there is no valid reason a psychologist or psychiatrist should not be allowed to give an opinion based on objective findings as to whether an individual, most particularly a child, has been sexually assaulted. It is true that such an expert opinion aids the victim’s verisimilitude, but it is a fair and proper basis for doing so and the probative value of such testimony far outweighs any potential for unfair prejudice. Furthermore, whether a person has been sexually assaulted is not the ultimate issue for a jury. The ultimate issue is whether the defendant committed the assault.
Consequently, we adopt the holding and rationale of the courts which permit expert psychological testimony in cases involving incidents of child sexual abuse, and determine that an expert may state a conclusion as to whether a child who is alleged to be the victim of sexual abuse or assault exhibits behavior consistent with being so victimized, and may give an opinion as to whether the child has been sexually abused. Such expert may not give an opinion on whether he personally believes the child, nor on the issue of whether the defendant was the perpetrator of the abuse or assault, for that would improperly and prejudicially invade the province of the jury. Thus, we find that the expert’s testimony in this case was permissible and the trial court committed no error in allowing the testimony in evidence.
IV.
The appellant next argues that the uncorroborated testimony of the children was inherently incredible and does not sustain the guilty verdict. The appellant based his contention on the time lapse from when the crimes actually occurred until they were reported approximately four years later, on the appellant’s allegation that the children exhibited no unusual behavior during this time, and the fact that there was no physical evidence that either child had been sexually assaulted.26
In State v. McPherson, 179 W.Va. 612, 371 S.E.2d 333 (1988) and State v. Humphrey, 177 W.Va. 264, 351 S.E.2d 613 (1986), this Court dealt with the issue of inherently incredible testimony. In McPherson, we held that “[ijnherent incredibility, ... is more than contradiction and lack of corroboration.” 179 W.Va. at 617, 371 S.E.2d at 338 (footnote omitted). Inherent incredibility thus requires “a showing of ‘complete untrustworthiness’ ... [testimony which] defies physical laws.” Id.
In the present case; we find the children’s testimony far from inherently incredible. We base this finding on the children’s descriptions of what happened to them. Although they were obviously upset and embarrassed at testifying, they related the incidents clearly. Also, the children were subject to thorough cross-examination during which the children were consistent in maintaining their accounts of what transpired. The jury was able to judge their demeanor and assess their credibility directly. Their testimony does sustain a guilty verdict.
V.
Finally, appellant’s counsel on appeal raises an ineffective assistance of counsel *660argument based upon (1) the defense being a denial of any sexual conduct or misconduct; 27 (2) the failure to object to the assertion of the prosecuting attorney during opening statements that the appellant’s divorce was the result of his fondling the four-month-old baby; (3) the defense counsel questioning defense28 witnesses concerning improper sexual acts by the appellant; 29 (4) the failure to request that the lower court have the child victims examined by an independent psychologist for competency purposes; and (5) the failure to offer expert testimony concerning the lack of physical evidence of sexual assault or sexual abuse.
In Syl.Pt. 19, in part, State v. Thomas, 157 W.Va. 640, 203 S.E.2d 445 (1974), this Court held that
[i]n the determination of a claim that an accused was prejudiced by ineffective assistance of counsel ... courts should measure and compare the questioned counsel’s performance by whether he exhibited the normal and customary decree of skill possessed by attorneys who are reasonably knowledgeable of criminal law....
We also held in Syl. Pt. 21, of Thomas, that
[w]here a counsel’s performance, attacked as ineffective, arises from occurrences involving strategy, tactics, and arguable courses of action, his conduct will be deemed effectively assistive of his client’s interests, unless no reasonably qualified defense attorney would have so acted in the defense of an accused.
157 W.Va. at 643, 203 S.E.2d at 449.
In applying Thomas to the case at bar, thorough pre-trial motions were filed in defendant’s behalf and the defendant’s counsel at trial conducted thorough voir dire, gave an effective opening statement, provided affirmative evidence in defense of the appellant, including the appellant’s current girlfriend who testified as to the appellant’s relationship with his children, placed the defendant on the stand who testified that he did not sexually assault his children, made a closing argument based on defendant’s theories of fabrication and coercion, and finally made appropriate objections and motions with specificity and vigor throughout the trial.
While it is true that defense counsel did introduce the evidence relating to Sharon L.’s statements regarding the defendant having sex with the family dog and the defendant masturbating until he tore loose the surgical stitches from his vasectomy, it is necessary to read the cross-examination of Mrs. L. to discern trial counsel’s strategy. First of all, the allegation concerning the dog supposedly took place as part of the transactions with the children, and therefore would have been admissible as part of the res gestae of the offense had the state attempted to introduce it. Secondly, defense counsel’s question on cross-examination makes clear that the dog was such an extremely small animal that defense counsel was attempting to show that it would be patently unbelievable that a grown man could accomplish a sex act with it. Similarly, the former wife was questioned by defense counsel as to her previous statement on the incident relating to vasectomy stitches. The defense counsel was attempting to demonstrate that it was *661absurd to believe a person would derive sexual gratification from such a self-mutilating and painful act as that of tearing surgical stitches. The obvious strategy behind defense counsel’s questions was to show what ludicrous stories Mrs. L. could concoct regarding her former husband’s propensities. There is no doubt that defense attorney’s strategy in attacking Mrs. L.’s credibility in this manner was arguable, and she obviously was not successful in the representation of her client in that he was not acquitted.
Finally, regarding the failure of the defense counsel to request that the child victims be examined by an independent psychologist for competency purposes, we have already discussed the competency issue supra at note 27. There we concluded that trial court properly exercised its discretion on the competency issue. See State v. Stacy, 179 W.Va. 686, 371 S.E.2d 614 (1988).
The primary difficulty defense counsel had at this trial was that she did not have much to go on in the way of evidence favorable to the defendant. As is frequently the case in this type of charge, it really was a credibility contest. When young children testify that a defendant has sexually abused them and the defendant testifies and denies such charges, defense counsel must attempt to elicit evidence and make argument as to why they would lie.
In this case, the defense counsel attempted throughout to demonstrate that the children had been coerced or coached by their mother or that either they or their mother was upset at the defendant’s girlfriend’s role in the defendant’s life. The defendant’s girlfriend testified, however, that she had accompanied the defendant to Sharon L.’s home on a number of occasions to visit the children, and that Mrs. L. always made her feel welcome. In addition, there was a lack of evidence which tended to show that the children had been coached since their mother did not pursue prosecution until some time after the allegations came to her attention. Even after she reported it to the prosecutorial authorities, it was approximately two years before the grand jury indicted. Nor was there any basis to believe Mrs. L. was acting out of any animosity toward her former husband, both because of the passage of time and because she reported the offenses only upon the urging of the psychologist. Also, the reason the victims stated that they didn’t disclose these events sooner was due to threats of bodily harm made upon them by the appellant.
‘Judicial scrutiny of counsel’s performance must be highly deferential. It is all too tempting for a defendant to second-guess counsel’s assistance after conviction or adverse sentence, and is all too easy for a court, examining counsel’s defense after it has proved unsuccessful, to conclude that a particular act or omission of counsel was unreasonable....’
State ex rel. Levitt v. Bordenkircher, 176 W.Va. 162, 172, 342 S.E.2d 127, 137 (1986) (citing Strickland v. Washington, 466 U.S. 668, 689, 104 S.Ct. 2052, 2065, 80 L.Ed.2d 674 (1984)). In reviewing the attorney’s overall performance, we are hard pressed to conclude that it amounted to an ineffective assistance of counsel.
Therefore, based on the foregoing opinion, we affirm the judgment of the Circuit Court of Mineral County.
Affirmed.
. Consistent with our practice in cases involving sensitive matters, we use the victim’s initials. Since, in this case, the victims are related to the appellant, we have referred to the appellant by his last name initial. See Benjamin R. v. Orkin Exterminating Company, Inc., 182 W.Va. 615, 390 S.E.2d 814 n. 1 (1990) (citing In re Jonathan P., 182 W.Va. 302, 303, 387 S.E.2d 537, 538 n. 1 (1989)); State v. Murray, 180 W.Va. 41, 44, 375 S.E.2d 405, 408 n. 1 (1988).
. Appellant’s motion for a new trial was denied by the lower court. Appellant was subsequently sentenced on February 2, 1988, to serve two consecutive 15 to 25 year terms on the first degree sexual assault charges and two one to five year terms on each of the first degree sexual abuse charges running concurrently with the assault sentence.
. According to Sharon L.’s testimony, the strange behavior exhibited by the boy included constantly bouncing on the floor and riding the chair arms in a sexually suggestive manner.
. Mrs. L. contacted Potomac Mental Health seeking counseling for her son based on the information disclosed to Carolyn Durst. They told her to observe him for a period of six months to one year, but did not take him into counseling at this time.
.The gynecologist's testimony revealed that she “found no medical indicators that would either confirm or rule out past sexual abuse," but when pressure was put on S.L.’s hymen, the child “exclaimed that it hurt the same as when her daddy had touched her.”
. According to the testimony of the defendant, the magazines were of all different kinds, including Hustler, and many of them "showed everything,” as he put it.
. Both Fed.R.Evid. 404(b) and W.Va.R.Evid. 404(b) are virtually identical; therefore when discussing situations which involve both the federal and the West Virginia Rule 404(b), we refer to it simply as Rule 404(b).
. See United States v. Beahm, 664 F.2d 414 (4th Cir.1981); see also Morgan v. Foretich, 846 F.2d 941 (4th Cir.1988).
. The jury had to find, according to the instructions given at trial, in three of the charges against the defendant that the reason the defendant committed the crimes was for the purpose of gratifying his sexual desire.
. See United States v. Masters, 622 F.2d 83, 86 (4th Cir.1980).
. The daughter did testify that between August, 1976, and August, 1978, she had performed oral sex on the defendant "‘[mjaybe once or twice every three months. I can’t say just exactly, you know.' ” Dolin, 176 W.Va. at 691, 347 S.E.2d at 211.
. "Children, particularly those below age seven, conceptualize time differently than do older children and adults. Dates and times — so important to schedule-bound adults — are largely irrelevant to young children.” Myers, Hearsay Statements by the Child Abuse Victim, 38 Baylor L.Rev. 775, 813 n. 120 (1986).
. Id. at 901-02 n. 498.
. See id.
. Jurisdictions have termed such uses in different manners but still have permitted this evidence to show an accused’s “emotional propensity for sexual aberration,” “lewd disposition,” "propensity to act out his sexual desires with young girls," or "moral disposition and perversity.” See State v. Phillips, 102 Ariz. 377, 379, 430 P.2d 139, 141 (1967); State v. Maestas, 224 N.W.2d 248, 251 (Iowa 1974); State v. Tarrell, 74 Wis.2d 647, 648, 247 N.W.2d 696, 703 (1976); State v. Shively, 172 Ohio St. 128, 131, 174 N.E.2d 104, 107 (1961).
. The evidence concerning masturbation after sexual intercourse with his wife was elicited by the state from Sharon L. on re-direct. This question was permitted, however, because the defense opened up the issue of the marital sexual relationship. It was clear from the record, however, that in opening this line of inquiry, the defense was attempting to show that the appellant functioned perfectly normally in a marital context, which obviously was intended to dispel the notion that an adult male whose sexual functioning was normal would sexually abuse children.
. See W.Va.R. of Evid. 803(4).
. See W.Va.R. of Evid. 801(c).
. The case was reversed and remanded to determine whether the hearsay statements of the victim were admissible under the Rules of Evidence, rather than evidentiary rules set out in case law. Mitchell, 539 So.2d at 1369. Further, the court found that even though Mississippi recognizes a lustful disposition exception to Rule 404(b), that exception "specifically limited evidence of other sexual relations to those between the defendant and the particular victim.” Id. at 1371-72. Therefore, evidence that the defendant had exposed himself to children other than the victim was improperly admitted at trial. Id.
. Myers, supra note 13 at 896.
. Id. at 896 n. 471. See also J. Weinstein and M. Berger, Weinstein's Evidence, § 803(24)[01], at 803-377 (1985).
.Myers, supra note 13 at 896.
. Although the defense attorney did not specifically object to the opinion given, she did object to the foundation not being properly laid for the opinion asked by the question.
. We clarify this holding in that McCoy is limited to the facts of that case. Hence, a physician can testify that in his or her opinion, based on physical findings, a particular victim was raped.
. The expert in Myers testified as to the characteristics generally exhibited by victims of sexual abuse and that he had observed those characteristics in the complainant. He further testified that it is extremely rare for children to fabricate incidents of sexual abuse and opined that the victim was truthful in her allegations. Myers, 359 N.W.2d at 609.
. The appellant also appears to question the competency of the children to testify at trial. However, we find that the trial court properly examined the truth-telling abilities of the children at trial and determined that they were competent to testify. We conclude therefore that the trial court properly exercised its discretion on this competency issue. See State v. Stacy, 179 W.Va. 686, 371 S.E.2d 614 (1988).
. We are unable to discern how appellant alleges that this constituted ineffective assistance. Appellant neither explains this assignment nor argues it further, and we therefore deem it to be without merit.
. It appears the appellant means to complain of such questions being propounded to state witnesses as well as defense witnesses, and we deal with this assignment as such. As to defense witnesses being questioned as to improper sexual acts, it certainly did not constitute ineffective assistance of counsel to elicit denials of such acts by the defendant once he decided to testify in his own defense.
.We do not need to address the admissibility from an evidentiary perspective of the two specific instances involving other sexual acts since both were brought in by the defendant, in this case to impeach the credibility of previous testimony. See W.Va.R.Evid. 404(a)(1). If the prosecution attempted to bring in these two instances, the family dog incident would have been admissible as part of the res gestae; however, the incident involving the vasectomy stitches would have been inadmissible.