The main purpose of this study is to develop a safety performance scale (SPS) with construct validity and reliability that could be employed to evaluate the safety performance in the Optoelectronics Industries in Taiwan. This method consists of reviewing the literature, amending questionnaire, conducting survey, and analyzing the data. The authors adopted judgmental sampling to obtain data from 120 managers and engineers in a TFT-LCD manufacturing industry in central Taiwan. The total of the respondents are 91, with a 75.83% response rate. The authors conducted factor analysis and internal consistency analysis with SPSS and extracted four factors: safety training, accident investigation and statistics, safety organization and management, safety equipment and measures. Each eigen-value is over 5.0 and the accumulated explanatory variance reaches 69.75%; moreover, Cronbach Alpha of the whole scale is more than 0.97. Thus, this SPS shows both construct validity and reliability.