This research explores the challenges and strategies involved in investigating and prosecuting online sexual abuse and exploitation of children (OSAEC) in the Philippines, with a concentration on the Philippine National Police's Women and Children Protection Desk (PNP-WCPD). The Philippines currently ranks second globally for the prevalence of OSAEC, with factors such as poverty, technology accessibility, and cultural beliefs contributing to this issue. The study points out significant challenges for law enforcement, such as resource limitations, a lack of specialized training, and the covert nature of OSAEC activities. It emphasizes the involvement of family members in these crimes and the acceptance of such behavior within communities to be significant obstacles. The study utilized a qualitative descriptive method, conducting semi-structured interviews with PNP WCPD officers who have experience in handling OSAEC cases. The key findings indicate that proactive collaboration with other government agencies, extensive information gathering, and victim protection are critical measures in dealing with OSAEC challenges. Despite limited resources, PNP WCPD officers collaborate with agencies like the NBI, ISPs, and barangay officials to improve investigation and prosecution procedures. The study finds that an effective response to OSAEC cases requires a victim-centered, multi-agency strategy.