This paper presents the results of a research study carried out with Mexican college students to analyze the relationship between readers' cognitive styles (field dependent/independent) and their performance at different levels of written discourse processing in Spanish (L1) and English (L2). The sample for the study included 452 undergraduate volunteers from the Universidad Automa Metropolitana in Mexico City. Results show significant differences in reading comprehension both in L1 and L2 between field dependent and independent students, as well as significant differences in cognitive styles between groups defined by gender, field of study, and academic level. There are three main findings: a highly significant correlation was found between reading Spanish as a first language and reading English as a Second Language, which suggests an extrapolation of reading strategies from L1 to L2; there is a positive and highly significant correlation between the field dependent and field independent cognitive style and reading comprehension in both L1 and L2, lending weight to the idea that cognitive style is an important source of individual variation and very important to reading comprehension; significant differences in cognitive style were found when considering variables such as gender and the field of students, thus emphasizing the importance of taking these factors into consideration when designing curricula and instructional strategies, particularly for teaching reading comprehension. Extensive statistical analysis with numerous charts, tables, and mathematical formulas, and five references are included. (KFT)