The aims of this study were to identify the conceptual construct and structure of physical education attitude of Korean students. A tentative construct of attitude in physical education was identified by analyzing middle school students` statements on physical education inductively. For this aim, an open-ended question were drew up according to the perspective of attitude multi-dimension and they are divided into three domains, which are affective domain, cognitive domain, and behavior domain. The subjects chosen for this study were 346 students in the 9th grade at three type middle schools, which belonged to one of several local education authorities the jurisdiction of Incheon, Korea. The 3,806 statements were examined with care in the expert discussion in order to establish grouping of statements according to the theoretical framework of attitude. As a result, an 8-dimensional physical education attitude construct was developed by analyzing middle school students` statements on physical education. The 8-dimensional factors are 1) health and physical fitness, 2) physical activity and movement, 3) personnel relations, 4) psychological profit and spirit temper, 5) talent and ability, 6) condition and the technique for living, 7) negative emotion, 8) teaching - learning and achievement. In addition, the findings suggest that a pluralistic perspective be considered in designing curriculum, and make students` conceptions of attitudes toward physical education more sophisticated and differentiated.