The purposes of this study were to (a)explore sexual attitude and sexuality education needs by gifted and regular elementary school students and (b)compare their differences in sexual attitude and sexuality education needs based on group, gender and SES of family. Subjects consisted of 393 upper graders selected from 3 elementary schools in Taipei County, Taiwan. There were 12 classes, including 142 gifted students and 251 regular students. The research instrument administered was researcher designed. The data obtained were analyzed by percentile and unequal n's three-way ANOVA. The main findings of this study were as follows: (1)Gifted and regular students' sexual attitude and sexuality education needs were positive; (2)concerning the group difference, statistically significant differences were found in sexual attitude, with the gifted students' score higher than regular students' ; and (3)In terms of gender, statistically significant difference were found in sexual attitude and sexuality education needs, with girls' score higher than boys'. Further discussions were made on the basis of present research findings and some suggestions on teaching as well as future studies were proposed.