The ability to adaptively regulate emotion is essential for both mental and physical health, and an inability to regulate emotion plays a major role in psychiatric disorders such as depression. A particularly flexible emotion regulatory strategy is known as reappraisal, which involves controlling one’s emotional response by changing the way in which the meaning of a stimulus is interpreted. Prior work (e.g. SFN abstract Q-31, 2002), has established that the use of cognitive reappraisal to either up-regulate or down-regulate negative emotion depends upon interactions between frontal and cingulate systems that implement control processes, and emotion processing systems such as the amygdala. To date, no studies have investigated the neural systems underlying active attempts to regulate emotion in depression. To address this issue, a group of depressed adults and their matched controls down-regulated negative emotion and up-regulated positive emotion elicited by negative and positive images, respectively, whil...