The existing literature indicates high comorbidity rates between depressive disorders and substance abuse disorders. Despite these elevated rates, there is limited empirical work devoted to understanding predictors of depressive symptoms among substance abusers. The aim of this study was to examine the effect of spirituality, believing in God's presence, Post-Traumatic Stress Disorder (PTSD), parental bonding and demographic characteristics on depressive symptoms among inpatient substance abusers. Findings indicated that spirituality, believing in God's presence, PTSD and income were significant predictors of depressive symptoms among substance abusers. Spirituality, PTSD, and income were inversely related to depressive symptoms, whereas believing in God's presence was positively related to depressive symptoms.