A great deal of research shows that the way in which children attribute causes to their successes and failures in school has implications for the development of their academic self-concept (ASC). The most common attributions are ability, effort, task difficulty, and luck. The present study asked 68 elementary school children aged seven to eight years how they explained their successes and failures in school subjects. The aim of the study was to examine whether there were gender differences in the children’s responses which might indicate differences in ASCs or in their explanations for the causes of success or failure. Data were collected via quantitative questionnaires. Results showed no gender differences in ASC but, within the group, boys were more likely to attribute their success to high ability; on the other hand girls were more likely to attribute their failures to low ability or the difficulty level of task. This suggests that boys are more likely than girls to provide positive, self-enhancing reasons for their success while girls are more likely than boys to provide negative, self-deprecating reasons for their failures.