Internet-based digital piracy has recently become a widespread occurrence. Despite this growth, few studies have attempted to apply criminological theory to the crime. This study tests the explanatory power of two criminological theories, general deterrence and differential association, on Internet piracy of music, software and movie. Data used in this study were collected from 541 undergraduate college students from a mid-Atlantic university. Separate models were estimated for willingness to and involvement in digital piracy. The results show that variables derived from differential association theory, such as peer activity and parental support, as well as several control variables including gender, connection speed, income, and place of residence, are predictive of digital piracy. Distinctions between willingness and actual involvement are discussed. Implications for future research and potentially more effective prevention strategies are also addressed.