The purpose of this study is to develop a scale to determine secondary school students’ attitudes towards listening skill. In this regard, literature review conducted in this field is done and item pool is created by addressing openended questions to 270 participants. Questions in the item pool are identified as 29 items in accordance with the expert opinions; pre-treatment was applied to 56 participants. 2 questions that cannot be understood by the participants were omitted in line with expert opinion. As a result of the analysis of research data, 4 items that are not appropriate were omitted and KMO value was calculated as .85, and Bartlett’s value was 3576,335(p<.000) hence, it has been concluded that the available data was suitable for scale development. As a result of the exploratory factor analysis for the construct validity of the scale, it has been observed that 49.1% of the total variance is explained. As the result of the exploratory factor analysis demonstrates, 4 sub-dimensions has come out in 23 items for Listening Skill Attitude Scale. Internal consistency of the scale was examined for reliability of the scale, and the internal consistency coefficient for the whole scale has been found to be 75%. In addition, internal consistency coefficient of “Advantage” sub-dimension is found as .80, “Effect” is .89, “Enthusiasm” is .70 and “Respect” is .45. Item value of 23 items, 11 items between the scores .41 to .73 were gathered under “Advantage” sub-dimension. Variance is found as 21.74. It has been observed that 4 items are put under the sub-dimension “Effect” as the second sub-dimension. When examined the item values, they are between the scores .86 to .87. The explained variance is 13.50. When considering the third sub-dimension “Enthusiasm” 4 items are collected under it. Item values are between .61 ile .77. Variance of this dimension is 8.39. Finally, 3 of the items are placed to the fourth dimension. Item value of the subdimension “Respect ” are between .58 ile .69. And the variance explained is 5.44. It has been found that sub-top group reliability of 27% of the scale all the items differ significantly (p<.001). Significant correlation has been obtained .72 (p<.001) in the analysis of another reliability study, test-retest method that is applied with an interval of 4-weeks.