In most of the attitude studies on physical education as activity courses, the attitude scales, as well as Wear Attitude Inventory, have been determined inductively by the goals of physical education. It is, however, considered that attitude measurement should be dependent on the structure of attitudes among children toward the instruction of physical activity courses. The present study was designed (a) to develop attitude scales for the lower grade children in elementary school using factor analysis, and (b) to confirm its validity as a means of analyzing the effect of the instruction. The results obtained are as follows: 1) The structure of attitudes among the lower grade children in elementary school toward instructions as physical activity courses could be explained by the following two factors: The first factor could be named "Pleasure" for physical activities, and the second factor could be named "Evaluation" for the instruction of physical activity courses. 2) In an attempt to construct attitude scales originated in the structure of attitudes among children toward the instruction of physical activity courses, items with the value of more than Mean + 1S.D. of the absolute values of factor loadings were selected. 3) Significant coefficients of Split-half Reliability were found in "Pleasure" scale for the first grade children and in "Pleasure" and "Evaluation" scales for the second-grade children. 4) In terms of "Pleasure" scale for the first-grade children and "Pleasure" and "Evaluation" scales for the second-grade children, significant negative correlations were observed between attitude score at the beginning of a term and the magnitudes of change in the score during the term. In addition, the increase of "Evaluation" score was not so remarkable than "Pleasure" score. 5) From the above results of 3) and 4), it was suggested that the three scales toward the instruction of physical activity courses had the validity as a means of analyzing the instruction, on these scales consisted of eight statements respectively.