The underlying structure of the Revised Two Factor version of the Study Process Questionnaire (R-SPQ-2F), a 20-item instrument for the evaluation of students' approaches to learning (SAL), was examined at item level using two independent groups of undergraduate students enrolled in the first (n = 314) and last (n = 522) years of their studies. The methods used were (a) Exploratory factor analysis (EFA) assisted by rigorous procedures such as Velicer's MAP test, parallel analysis and the Schmid Leiman solution with the first sample; and (b) confirmatory factor analysis (CFA) with the second sample. The results of EFA indicated that the latent structure of the R-SPQ-2F is best described by two factors and the results of CFA suggested that out of four a priori structural models, the best fit was achieved by a simple first-order two-factor model. Taken together, these results seemed to converge, suggesting (a) that SAL might be defined as a co-variation between a motive and its intended strategy, these not necessarily being divided into separate first-order factors (subscales), and (b) that the underlying structure of the R-SPQ-2F is apparently non-hierarchical, being best described by a parsimonious first-order two-factor model in which Deep and Surface learning approaches are each measured by their ten corresponding items. (Contains 2 figures and 3 tables.) [Abstract is presented in both English and French.]