The paper presents an empirical study of adherence attitudes to wearing face masks during the second wave of COVID-19 pandemic in Russia (October 2020, N=884). The new questionnaire on adherence attitudes to wearing face masks is presented. It consists of 7 scales of attitudes, which determine adherence to mask wearing regulations. The structure of attitudes was described by a hierarchical model with a general factor of adherence attitude, three second-order factors with respect to the “discomfort related to face coverings”, “perceived threat of COVID-19 for oneself and others”, “rational assessment of COVID-19 pandemic”, and 7 factors of specific attitudes according to the questionnaire. The latter were 1) prosociality, 2) tolerance to physical discomfort caused by masks, 3) fear for oneself and friends and relatives, 4) COVID-19 anti-conspiracy beliefs, 5) com­fort of communication while wearing a mask, 6) acceptance of restrictions of individual freedom, 7) stability of self-esteem. The specific attitudes significantly differentiated groups of participants, which differed in their adherence to mask wearing regulations and in their motivation for inconsistent adherence. Socio-demographic differences in attitudes and adherence to mask wearing regulations are described. It was revealed that on the attitudinal level, men were less oriented towards adherence to mask regime. Compared to women, they expressed less prosociality and less tolerance to physical discomfort caused by masks, associated wearing masks with manifestation of weakness, underestimated COVID-19 threat for themselves and for their relatives and friends. In conclusion, the issue of unidimensionality of self-reports of adherence attitudes is discussed. We sum up that prosocialilty as an attitude towards necessity to care about health of other people plays the central role in the adherence attitudes structure. Directions for elaboration of practical guidelines to sustain adherence to restricting regulations during COVID-19 pandemic for different groups of participants are outlined.