Abstract. This paper provides an extension to Cosserat mechanics of a recently proposed version of hypoplasticity [1], and this extension is achieved economically by means of a novel complex-variable formulation of Cosserat theory.The present work represents a compact synthesis and theoretical framework for both non-polar and polar hypoplasticity, and it encompasses various special cases considered in the literature, as discussed in the recent monograph by Tejchman [2].The current approach offers a perspective on granular dilatancy, elastoplastic yield, and energy dissipation which differs from the standard hypoplasticity and which serves to establish a connection to classical incremental plasticity. In contrast to the classical theory, the present approach, based entirely on the concept of pseudo-linear forms, admits but does require elastoplastic potentials to describe plastic flow. When such potentials are assumed, it is shown that they can be related to the plastic moduli of the present formulation.It is also shown that hypoplasticity allows for a distinction between active and passive internal variables, with the latter serving to define parameters. Finally, the known forms for linear isotropic Cosserat elasticity are employed to represent isotropic hypoplasticity, and the resulting formulae appear to encompass several empiricisms found in the literature.