The COVID-19 pandemic resulted in mask mandates on college campuses across the United States, and the reasons for disagreement with them by students in conservative regions are unknown. This study sought to explain the affective, behavioral, and cognitive (ABC) components of college students’ attitudes toward wearing a mask in the classroom according to the ABC model of attitude formation. Participants (N = 40) responded to eight open-ended, anonymous written interview prompts, which were coded and themed according to the grounded theory of qualitative research. Results indicated that cognitions about masking in general were varied, even among students in a predominantly conservative region. Participant cognitions about wearing a mask in the classroom ranged from the desire to protect self and others to discomfort and annoyance. Participants frequently reported experiences of negative affect while wearing a mask in the classroom, with perceived isolation reported as the most frequent issue related to negative affect. Participants frequently reported less classroom participation because of the mandate to wear a mask in the classroom, but they also frequently reported that they complied despite the cognitive and affective problems due to their desire to obey, social responsibility, and values regarding the care of others.