The purpose of this Study was to explore sex knowledge, sex attitudes and viewpoints on sexuality education of the parents of elementary students, and to investigatethe factors that influenced sex knowledge, sex attitudes and viewpoints on sexualityeducation of the parents. 1374 parents of elementary student of Taipei City were selectedto answer the questionnaire. The major results were obtained as follows : (1) these parents had insufficient Sexknowledge, but their sex attitudes and viewpoints on sexuality education were positive.(2)The urgent needs of the curriculum of sexuality education were the basic conceptsabout gender and the development of physical and psychological characters. (3)The essential factors to affect sex knowledge and attitudes of the parents were sex, age, education, and occupation. According to the result, some suggestions were made as follows: (1) The sexualityedacation was the essential portion of comprehensive school health education. (2) It is necessary to extend sexuality edacation to parents, (3)lt is urgent to enhance the educational function of social education institutions and mass media.