The main purposes of this research were to explore the learning attitude toward elective general courses of two-year college students and to understand the relative factors affecting the formation of learning attitude. Firstly, literature analysis were used as basis of the research, then used「Learning Attitude Scale for Elective General courses of Two-Year College Students」as the research instrument to collect data. The samples of this study well all 330 two-year college freshmen, the valid samples were 320. The results of the research were as follow: 1. Totally speaking, two-year college students have positive learning attitude toward elective general courses. 2. In terms of personal factors, learning attitude of students who are different in sex、priority of choosing courses、academic grades、degree of understanding course before choosing and the reasons of choosing courses were significantly different; but no significant difference in ways of enrollment and types of graduation school. 3. As for school factors, learning attitude of students who are different in the self-perception of school authority’s attitude、self-perception of other school teachers’ attitude and self-perception of other peer students’ attitude were significantly different. 4. The students self-perception of other peer students’ attitude、due to the course being helpful、due to good reputation of the teacher、student’s self-perception of school authority’s attitude、being unable to choose the favorite course、understanding the course before choosing、student’s self-perception of other school teachers’ attitude、due to being interested in the course and sex are the factors predicting students’ learning attitude; due to good reputation of the teacher was the most effective predictor among them.