Mindfulness-based treatment for adolescents is a clinical and research field still in its infancy. Literature is needed to address specific subcultural populations to expand this growing field. Further, minimal literature addresses the process of teaching mindfulness to adolescents. The current study investigated how to effectively teach mindfulness to 10 incarcerated adolescent substance users (N = 10) in an urban California detention setting. A grounded theory approach was used to collect and analyze interview data over a 1-year period during 2011 and 2012 in order to develop an initial theory for teaching mindfulness to incarcerated adolescent substance users. Implications, limitations, and future research are discussed.