There have been extensive studies of local residents' perception and reaction to the impacts of mega events. However, there is limited empirical research on the social impacts that shape foreign attitudes toward the host country. The purpose of this study was to develop and validate the Olympic Games Attitude Scale (OGAS) to examine viewers' perception of the Olympics hosting country. Participants (N = 483) were based on a convenience sample in a local community of the mid-Atlantic region in the United States. Results of the exploratory factor analysis identified four factors (economic advancement, image enhancement, community enrichment, and turmoil development) with a total variance of 67.59%. Confirmatory factor analysis showed that after removing one item, the 13-item OGAS provided a good fit to the data (comparative fit index [CFI] = 0.97; incremental fit index [IFI] = 0.97, standardized root mean square residual [SRMR] = 0.049; root mean square error of approximation [RMSEA] = 0.080). It is concluded that the OGAS is a valid measuring instrument for assessing viewers' perception of hosting the Olympic Games.