One of the most significant findings in psychology over the past 20 years is that individuals can choose the way they think and these thinking habits can be changed. As a result, there has been increasing attention directed towards psychological treatments of depression, especially reactive types. One of the popular strategy is positive reappraisal using in depression. Recent research was carried out to find the gender differences while using positive reappraisal in depression. 100 boys and 100 girls have been selected through Beck Depression Inventory II. The collected sample was assessed by Cognitive Emotion Regulation Questionnaire for scores of positive reappraisal. The findings revealed significant difference using positive reappraisal in depression.