This study is conducted to detect the students' perceptions on Sun, Moon and Earth (SME) system and define the 7th grade students' attitudes on the subject. In the study, since it was aimed to detect and evaluate the students' perceptions on some basic astronomical concepts without changing the natural conditions, a descriptive approach was utilized. The descriptive method is effective in defining the investigated case in detail, explaining and evaluating the results in the direction of its own standard and exposing the relations between the events. The study covered a descriptive approach and a case study design was used. This pattern offers obtaining in-depth information for the purpose of work in a short time. The sample of this study consists of 100 students who are studying in a secondary school in Agri province in 2012-2013 academic year. In the study, an assessed attitude scale was also administrated to the sample. From the findings, it was found out that most of the students were far away from the scientific thinking and modeling. Some of the students interpreted the concept by drawing while some of them could not answer the questions.