Technically, McZealot has a point. Just viewing the image or video itself doesn't do anymore damage to the original victim. When you consider the reality of the situation though, someone is either benefiting financially through the production and spread of the material or receiving some other sort of satisfaction from the loveual exploitation of the child.
My mother is a lawyer and she has worked with child enthusiasts. I can only recall one instance of a child research charge but the man was sharing photos with another man over a public forum. they would start off with creepy legal stuff "oooh yeah send me a pic of your kid sleeping" and then send one back in response. soon they were literally raping the kids in their basements and pming videos of it to one another. It's revolting and much more so than crimes like normal rape because it diectly targets the weak and innocent.
He brings evidence for that last point here. Two child enthusiasts just sharing between themselves with each instance escalating in severity. The viewing of the material is spurring on the creation of more.
edit:
damn i actually hoped this argument could come to a calm and respectable close but then taboo posted "what the forget is wrong with you ya little mental case". if we just ignore his post entirely (willful ignorance i know) and respond to cheese and ip i think it'll go a lot better.
I don't consider it wrong to look at an image. However DreamsofCheese and Ipquarx remarked about how the viewing of it usually contributes money in some form to the production of new content and that is terrible. So good job--you guys actually changed my mind. Taboo argued "its wrong!".
So to recap: In theory nothing is wrong with seeing an image. In reality the process of obtaining that image involves supporting a terrible cause.
Well, I guess he said what I just said himself.