Causal attributions of a person actually experiencing a success or failure (the actor) and someone who read about the situation (the observer) were compared. Results supported Jones and Nisbett (1971). Actors were relatively more likely to perceive their outcomes as caused by external factors (task difficulty), while observers attributed these outcomes more to internal factors (effort). Attributions for both actors and observers were also strongly affected by whether the outcome was a success or failure. Hypotheses concerning sex differences in attributions were not supported.