In this study, it was aimed to determine the attitudes and opinions of hearing impaired primary school, high school, and university students towards physical education and sports lesson according to various variables. To the study, a total of 136 students (50 females and 86 males) with hearing-impairment, who are participating physical education and sports lesson in provinces of Izmir and Mugla between 2017-2018 education year, voluntarily participated. In the study, 2-part questionnaires were applied to the students. In the first part demographic features, and in the second part "Physical Education and Sports Attitude Scale" consisting of 12 positive and 12 negative items, a total of 24, which was developed by Demirhan and Altay (2001) to measure the attitudes of the students, were used. The Cronbach Alpha reliability coefficient was calculated as 0.93; and validity coefficient of the scale as 0.83. In the analysis of the data; frequency, and percentage distributions were used and the relationship between physical education and sports attitude scores were analyzed with correlation analysis. The t-test was used to determine the difference according to gender, sporting status, and disability status in the analyses about physical education and sports attitude scores. Besides, one-way variance analysis (ANOVA) was used to determine the difference according to educational status, branches of sports, and level of income. The obtained data was recorded by using a programme called SPSS 22.00 in silico. In this study, attitude scale scores of the physical education and sports showed a significant difference according to gender (p<0,05). Males showed a better attitude than females. It does not show a difference according to education status (p>,05). The average scores of the primary school, high school, and university students were close to each other. It showed a difference according to hearing impaired students' sporting status (p>,05). No significant difference was found according to students' branches of sports (p>,05). There was no significant difference according to doing individual and team sports. It was stated that there was a significant difference according to students' level of income (p<0,05); it showed that there was a significant difference between 500-1000 and 1000-2000, and 500-1000 and over 2000. No significant difference was found according to students' disability status (p>,05). It shows difference according to students' having congenital or afterward disability. According to the results of the study the participation of hearing-impaired students in physical education and sports activities; show that they qualify their leisure time doing sports and exercises, physical education and sports will provide significant benefits in my life. Allocating an important time to physical education and sports activities, they create awareness in the community, representing their country in Paralympic games show that they show a positive attitude towards physical education and sports.