This study was conducted to examine attributions that teachers hold for students' academic success and failure, and the relationship between these attributions and teaching level and teacher perceptions of efficacy. Elementary (N=123), middle (N=55), and high school teachers (N=62) were surveyed; attributional data were gathered through the Teacher Attributions for Academic Performance Scale, and teacher efficacy measured by two items: Personal Teaching Efficacy (PTE), the belief that one has the ability to bring about student learning even under difficult circumstances, and Teaching Efficacy (TE), the belief that any teacher has the ability to bring about change in students despite factors beyond the teacher's control. Results indicated that attributions held about students' academic performance vary depending upon the efficacy beliefs held by the teacher; teachers high in PTE beliefs emphasized the role of the teacher and the instructional program in explaining student success while de-emphasizing home influences; teachers with a strong sense of PTE saw themselves as responsible for student learning outcomes, regardless of whether those learning outcomes connoted success or failure, perhaps because they view academically failing students less as a threat and more as a challenge. (LL)