A non-perturbative approach to the single-band attractive Hubbard model is presented in the general context of functional derivative approaches to many-body theories. As in previous work on the repulsive model, the first step is based on a local-field type ansatz, on enforcement of the Pauli principle and a number of crucial sum-rules. The Mermin-Wagner theorem in two dimensions is automatically satisfied. At this level, two-particle self-consistency has been achieved. In the second step of the

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... approximation, an improved expression for the self-energy is obtained by using the results of the first step in an exact expression for the self-energy where the high- and low-frequency behaviors appear separately. The result is a cooperon-like formula. The required vertex corrections are included in this self-energy expression, as required by the absence of a Migdal theorem for this problem. Other approaches to the attractive Hubbard model are critically compared. Physical consequences of the present approach and agreement with Monte Carlo simulations are demonstrated in the accompanying paper (following this one).