Cheating, What are the real reasons?

Daily my boyfriend (http://www.youngmansblock.blogspot.com/) and I have rather healthy discussions about almost everything. We recently had a convo about men and women and the reasons they cheat. After reading an article from Yahoo about the reasons from a male perspective, we decided to blog about it. 200 married men were surveyed and asked the reasons why they cheat, a large portion of them agreed that a main reason was that the other women offered more emotional support to the man in his time of need, mostly coming from their female co-workers.

My boyfriend thinks this is a lie, and more of a blame the victim type of deal. But I can see it as being partially true (not that I'm taking the male's side or anything because I hate cheaters). But I also know that as humans we can fall susceptible to the dumbest crap of words that could come out of anyone's mouth, especially if it's coming from someone of the opposite sex. I think that some men do adore woman at work praising them, giving them attention that can make them feel more "manly" and appreciated, while at home the wifey might be tied down with kids, her own work, and some more stuff, so she may not have time to "cater" to her man, as much as he'd like. So I can see that being a reason to slide off into co-worker land to suck up all that praise and glory. It's not a good thing at all. I feel like a bond of love should be sooooooooooo much stronger than that. If the man wanted more attention from home, to make him feel like a man, he should just say it.

So overall, What are the top reasons that you think men AND women cheat?Do you think that women are more tactful than men at cheating? Why or why not?