The purpose of this study was to develop an elementary and high school student attitude scale toward physical education. The attitude scale includes the cognitive, affective, and behavior intention domains. Thirty-two questionnaire items were created for the cognitive domain, 20 for the affective domain and 23 for the behavior intention domain, based on the Guidelines for the Nine-Year Integrated Curriculum Plan and the objectives for Elementary and Junior High Schools in Health and Physical Education. Each item was based on a 5-point Likert Scale. Questionnaires obtained from 627 students from 4 to 12th grade were examined for six times by factor analysis and alpha reliability. Fifty-one items were obtained, 22 on the cognitive domain, 16 on the affective domain and 13 on the behavior intention domain. The three factors could identify the variance of the variables increased from 42.172% to 47.239%. The eigenvalue of the factors rotated from 31.6295 to 24.092, and the alpha reliability increased from .9638 to .9652, which were high reliability coefficient. Although the definition of the theory structure, reliability and fit with different ages in this study were superior to studies in other countries, the variance and eigenvalue were lower than expected. Further studies are needed to find out latent variables.