A large body of research has demonstrated conflicting support for the reformulated learned helplessness theory of human depression, and in particular the relation between depression and a depressive attributional style. Several authors have called for aspects of attributional processing other than attributional style to be incorporated within the learned helplessness framework. One variable of interest to the present study is attributional complexity. Results showed support for the existence of a curvilinear relationship between attributional complexity and depression, and depression was also related to the length of the attributional account given by individuals to explain a negative event. Some support was found for predictions of the learned helplessness model. Two competing hypotheses were tested regarding the mediational effect of mood on depressive cognitive processing. It was found that mood did not mediate the relation between depression and both the explanatory style used to explain a negative event and the length of the explanatory account following a negative event. It was concluded that learned helplessness theory would be improved by incorporating attributional complexity and depth of explanatory processing within the model's theoretical framework. The findings of the present study are discussed in reference to previous theories and research. Suggestions are also offered for future research directions.