The Educational Ministry of Taiwan has implemented a standardized course content for sexual education. However, the teaching quality of sexual education remains questionable. The purpose of the study is to develop and to test the teaching quality of the sexual education instrument. The study is a descriptive design. A purpose sample of the 162 seventh graders was recruited from a junior high school in the Pei-tou district. The Teaching Quality of Sex Education Scale was developed from the system theory and literature review. The reliability of the instrument was tested with internal consistency reliability, test-retest reliability, and item analysis. The validity of the instrument was tested with content validity and factor analysis. The results supported the psychometric property of the instrument. The seventh graders believe that the content of sex education needs to include heterosexual relationship, emotional management, sex physiology, knowing the body, pregnancy, and birth control. 39.1% of students believe that the premarital intercourse is acceptable. 3.1% of students have intercourse experience. The research findings provide information for sex educator to improve quality of sexual education.