The main purpose of the present paper is to analyze the sex differences of the structure of dance appreciation by factor analytic technique. The factor analysis was applied to the data obtained from a 50×50 between-scale correlation matrix. Findings are as follows; Some sex differences were found in the factor structure of dance appreciation. In case of girls, the structure of dance appreciation was composed of three main factors, namely, Dynamism, Gracefulness, and Uniqueness. As for boys, the structure consisted of such four main factors as Dynamism, Uniqueness, Gracefulness, and Evaluation. The first three factors were common to both boys and girls. It was suggested that the structure of dance appreciation would be constructed on the basis of the factor Dynamism, because this factor accounted for most of the total variances. There were some sex differences in the dance appreciation on DAS (Dance Appreciation Scales composed of 50 polar-paired adjectives created by Kinjo) when the focus was taken on the dimensions of Dynamism and Evaluation which were extracted from factor analysis conducted for the pooled data. Girls tended to attach more importance to Dynamism and Evaluation than boys. Nevertheless, the rank-order-correlation of dance appreciation was significant (rs =.89 on Dynamism and rs =.69 on Evaluation) between boys and girls, i.e., the more the dance was perceived as the dynamic, the higher it was evaluated, and vice versa.