The main purpose was to explore the difference inclusive attitudes of elementary school higher grade students with mental retardation (MR) peers’, related background variables in inclusive attitude full scale and subscale of different analysis, By using the school unit of cluster sampling, there were screening 14 elementary schools with MR classes and resource rooms of 1,095 research objective students in both Hualian-Taitung county. The research tools would be used 「Higher Grade Students with MR Peers’ Inclusive Attitude Scale」. All of data would be used SPSS 8.0 statistical software to analyze two-way ANOVA, one-way ANOVA, and distinguished analysis. After synthesizing research, the following were some research results offered: 1.For all, the most influent factors in inclusive attitudes for the background variables in higher grade students were gender. And the girls were more active than boys. In addition of prediction of gender was best, the inclusive attitudes had effective distinguishability in high and low groups. 2.There was no difference in grade. There were changing results in touching degree and educational placement by grade. 3.There were existing interactions among different touching degree, gender, and grade. 4.For all, the schools owned resource rooms with elementary higher grade students showed better inclusive attitudes to MR peers than the schools with MR classes or other disable classes. 5.For all, the fathers of SES had no significant differences. But the mothers of low SES and middle SES had showed more active than high SES in the inclusive attitude full scale, and the learning inclusive attitude and social friendship inclusive scale. 6.By the geographical area, elementary higher grade students’ inclusive attitudes were the same, and showed inactive performances in both Hualian-Taiung county.