A multiple choice achievement test was constructed in which both cognitive level and degree of abstractness were controlled. Subjects were 75 students from a major university in the Southwest. A group of 13 judges, also university students, classified the concepts for degree of abstractness. Results indicated that both cognitive level and degree of abstractness accounted for a significant amount of variance in subjects' test scores. Furthermore, the interaction of the two main effects was significant. The presence of this interaction may help explain the inconsistency of findings in research dealing with the cognitive level of questions/test items and learner achievement. Data tables and five pages of bibliographic references are appended. (Author/JAZ)