OPINION
{1} Defendant Salvador Benavidez was convicted of three counts of perjury and one count of conspiracy to commit perjury contrary to NMSA 1978, § 30-25-1 (1963), and NMSA 1978, § 30-28-2 (1963, as amended through 1979). The charges were the result of alleged false testimony provided by Benavidez in response to an order to show cause in a domestic relations matter. On appeal, the Court of Appeals reversed two of Benavidez’ convictions concluding that the trial court failed to instruct the jury on the essential element of materiality in light of the United States Supreme Court’s decision in United States v. Gaudin,
{2} We do not disturb the Court of Appeals’ decision on any of the substantive issues. Instead, we expressly limit our discussion to the proper standard of review for a statement against penal interest under Rule 11 — 804(B)(3) NMRA 1999. We address this issue only because the Court of Appeals’ opinion in Benavidez,
{3} This Court announced its decision in Toms twenty days before the Court of Appeals- issued its decision in Benavidez. The issue in Toms was whether statements made by a witness-participant were sufficiently self-inculpatory in nature to be admitted as a statement against penal interest under Rule 11-804(B)(3) NMRA 1999. See Toms,
{4} In addition to adopting the reasoning in Williamson this Court in Toms also addressed the proper standard of review for the admission of a statement against penal interest under Rule 11-804(B)(3). This Court noted that as a general matter, the proper standard of review for admission of evidence under an exception to the hearsay rule is abuse of discretion. Torres, 1998— NMSC-052, ¶ 17,
{5} Today, we reverse only the portion of the Court of Appeals’ decision that discusses statements against penal interest because it applied the incorrect standard of review. Accordingly, we remand to the district court as ordered by the Court of Appeals. On remand, the district court is ordered to vacate Defendant’s conviction of perjury on count two. Further, the district court is ordered to set aside his remaining perjury and conspiracy to commit perjury convictions, and hold a new trial on these charges. It is further ordered that the portion of the Court of Appeals’ opinion regarding statements against penal interest in State v. Benavidez,
IT IS SO ORDERED.
