This study aims to develop a measurement tool having measurement reliability with the aim of determining attitudes for values acquisition of secondary school students. The study was conducted on totally 325 high school senior students as 200 female and 125 male students in spring semester of 2014-2015 educational year. In the study, expert opinion was taken for extend and appearance validity of the scale, and Exploratory factor analysis (EFA) was applied for structure validity. As a result of the exploratory factor analysis, it was detected that the scale had a structure of five factors. This five-point structure consisting of totally 41 items as 25 positive and 16 negative items are named as "minding values acquisition, satisfaction from values acquisition, readiness for values acquisition, belief in attempt for values acquisition, belief in requirement for values acquisition", respectively. Total variance explanation ratio of this structure consisting of totally five factors relating to scale was 60.767%. Scale reliability was examined with internal consistency and retest methods, and it was detected that reliability coefficients obtained as a consequence of the analyses was in an acceptable level. The results obtained from item analyses show that scale items have a distinctive feature. In line with these results, it may be said that the scale is a measurement tool having required psychometric features that may be used with the aim of measuring the attitudes for values acquisition of the secondary school students.