The relationships of cognitive complexity, social perspective taking, and moral reasoning have been primarily examined in children or juveniles. Little work has been done to study their relationships in the late adolescent and young adult college student population. Additionally, the research to date has only examined relationships among pairs of these constructs. There has been no attempt to assess the combined relationship of cognitive complexity and role-taking skills to moral reasoning at any developmental level. Therefore, there are two purposes in this study. First, to test the theory of ego function regression in depression on cognitive developmental concepts related to interpersonal functioning. Second, the study will determine the individual as well as combined relationships of cognitive complexity and social perspective taking to moral judgment in a late adolescent to young adult college student population.