The main objective of this study was to confirm the psychometric structure of the Spanish version of Elli´s Scale of Attitudes and Beliefs in a sample of 1,286 students belonging to a different Mexican university from the one in the study by Heman and Niebler (2011). In their sample of 800 Mexican college students, Heman and Niebler found a three factor solution (frustration tolerance, demands and approval) with reliability coefficients above .89. Results of factor and reliability analysis in our study confirm the same factors with internal consistency levels ≥ .78. We conclude that the instrument is valid and reliable for the evaluation of the content of irrational beliefs in Mexican students.