The objective of this study was to investigate the effectiveness of face to face and internet-based Cognitive Behavioral Therapy for Insomnia on Cognitive Emotion Regulation Strategies of individuals with Comorbidity of insomnia and depression. This study employed pretest-posttest and follow-up quasi-experimental designs with two experimental groups and one control group. A convenience sample of 45 university staff and professors who theire score were higher than the cut-off score in PSQT and BDI-II questionnaire was selected by using diagnostic interview based on the DSM-5 criteria for depression and insomnia. We randomly assigned 15 people in to three group. The experimental groups received 6 sessions of cognitive behavioral therapy for insomnia. The results showed that the face to face procedure was more effective in reducing putting into catastrophizing and increasing perspective- taking, refocus on planning, than internet-based one. The two experimental groups had a significant difference in rumination, “positive refocusing”, “blaming others” and “blaming self compared with the control group. Moreover, the three groups were similar in terms of “positive reappraisal” and “acceptance”. According to the findings, both procedure of treatment was effectively improved the cognitive emotion regulation strategies