Results support the proposed conceptual model wherein greater abuse risk was directly and indirectly related to a child’s internalizing symptoms, with attributional style for positive events partially mediating this relationship. The results suggest that parental abuse risk is associated with children’s problematic explanatory style for positive events that, in turn, is associated with their internalizing symptoms. In essence, behaviors consistent with increased abuse risk may interfere with a child’s ability to internalize positive experiences in his or her life. Child maltreatment or harsh discipline, perceived by the child as uncontrollable, may prompt a sense of hopelessness or powerlessness. Physical aggression toward children has been linked to negative behaviors in the recipients, whether the aggression is expressed as physical child abuse or corporal punishment. For this study, it was conceptualized that all forms of aggression were based on a physical discipline or abuse continuum. This study applied structural equation modeling (SEM) to evaluate a proposed conceptual model, testing the possible mediation of child attributional style between child abuse risk (abuse potential, physical discipline frequency, and dysfunctional parenting style) and internalizing psychopathological symptoms in children. The study consisted of 75 parent-child dyads from randomly selected classes in 3 public elementary schools in a large, urban metropolitan city. Tables, figure, references