The authors investigated the relationships between college cheating, self-efficacy, neutralization theory, and social desirability. Studies indicated that individuals who engaged in cheating had lower levels of self-efficacy and more frequently neutralized (rationalized) cheating behaviors. However, there is a paucity of research examining the association between cheating, self-efficacy, and neutralization theory. The primary objective of this study is to compare self-efficacy and neutralization as predictors of college cheating. Neutralization was found to be stronger than self-efficacy as a predictor of cheating. The secondary objective is to evaluate differences between two groups of student responses to a custom statement. The groups were found to differ significantly on neutralization, cheating, and social desirability. Findings suggested the self-efficacy scale was a broad measure and a more specific measure may be needed. Future studies should also place a greater emphasis on evaluating the influence of social desirability on cheating.