Background: HIV-infected (HIV+) women appear to be more vulnerable to neurocognitive impairment than HIV+ men, perhaps in part due to mental health factors. We assessed the association between elevated depressive symptoms and NCI among HIV+ and HIV-uninfected (HIV-) women and men. Setting: Women's Interagency HIV Study (WIHS) and Multicenter AIDS Cohort Study (MACS). Methods: 858 HIV+ (429 women; 429 men) and 562 HIV-(281 women; 281 men) completed the Center for Epidemiologic Studies Depression (CES-D; 16 cutoff) scale and measures of psychomotor speed/attention, executive, and motor function over multiple visits (or time points). WIHS and MACS participants were matched according to HIV status, age, race/ethnicity, and education. Generalized linear mixed models were used to examine interactions between biological sex, HIV-serostatus, and depression on impairment (T-scores<40) after covariate adjustment. Results: Despite a higher frequency of depression among males, the association between depression and executive function differed by sex and HIV-serostatus. HIV+ women with depression had 5 times the odds of impairment on a measure of executive control and inhibition