Art education, which covers all areas and forms of fine arts, is an education that aims to reveal and improve the productivity competencies of individuals (Yener, 2009). With the music education, which is one of the dimensions of art education, individuals’ musical competencies can be improved. Music education is the science and art of music education with its most basic definition (Yokuş & Yokuş, 2010). Music education is divided into three types: i) general music education, ii) amateur music education and iii) vocational music education (Uçan, 2005). The institutions that provide vocational music education at the university level in our country are Education Faculties, Conservatories, Fine Arts Faculties and Performing Arts Faculties. It is seen that the subject of taksim is included in the content of instrument education with in the scope of Traditional Turkish Art Music in Music Education Departments, Turkish Music Conservatories and Music Departments of Faculty of Fine Arts (EÜ; KBÜ, 2018; KSÜ; SÜ; YÖK, 2018). Within the framework of researches about performing taksim, Çalhan and Yokuş (2019) determined that there were students of the kanun who experienced technical and musical difficulties while making taksim and that they did not have sufficient equipment, and that the kanun students experienced emotional difficulties (rush and stress) while performing taksim. Based on the result of the research, it can be said that the difficulties experienced by kanun students while making taksim affect their attitudes towards performing taksim. It can be said that the attitudes of university students who are studying instrument within the scope of Traditional Turkish Art Music genre towards taksim may affect taksim education and performing taksim. Considering that individuals’ attitudes towards taksim may affect their achievements in taksim, it is important to determine the attitudes of students who play Traditional Turkish Art Music instruments with regard to taksim, with the measurement tool to be developed. The aim of this research is to develop a valid and reliable measurement tool that can be used to measure the attitudes of students studying at the university level and studying instrument in Traditional Turkish Art Music genre towards taksim. In this research, item pooling method, which is one of the qualitative data collection steps, was used during the preparation of the scale. In the process of preparing the data collection tool, firstly, literature review related taksim was carried out. In the literature, it has been determined that there is no attitude scale about the subject of taksim. Since the taksim is a musical instrument form, developed instrument attitude scales were examined. In the second stage, four dimensions, "affective", "performance", "creativity" and "education" were determined within the scope of the feature to be measured (students' attitudes towards taxis) and a pool of items related to these dimensions was created. In the process of preparing the items, it was determined that the scale will be Likert type scale, which is one of the special measurement techniques. In the third stage, the scale was presented to the opinion of 16 experts from the related field. In accordance with expert opinions, 1 item was removed and 2 new items added were added. Permission was obtained from Muğla Sıtkı Koçman University Human Research Ethics Committee and universities from which applications were made regarding the implementation of the Attitude Scale Towards A Taksim Performance. 30 candidate substances created at the end of the third stage were applied to the pre- application group. The preliminary application was carried out with 26 students who played Traditional Turkish Classical Music in 1st, 2nd, 3rd and 4th grades in Muğla Sıtkı Koçman University Education Faculty Fine Arts Education Department Music Education Department and Hatay Mustafa Kemal University Antakya State Conservatory Turkish Music Department. After the pre-application, the scale was applied to the main application group. Application group, Faculty of Fine Arts and Design, Faculty of Education, Department of Fine Arts Education, Department of Music Education and Turkish Music Conservatories in the 2019-2020 academic year Fall-Spring semester 1st, 2nd, 3rd and 4th grades Traditional Turkish Art Music genre within the scope of musical instrument education, it consists of students who received taksim education (n=151). SPSS 22.0 program was used in the analysis of the data obtained from the research. In this study, the data obtained from 151 students who received taksim education within the scope of Traditional Turkish Art Music type instrument training were analyzed. As a result of the analysis, it has been determined that there are missing data. Index deletion method and serial average assignment methods were used to eliminate lost data. As a result of data cleaning, a total of 31 data were extracted and the remaining 120 data were analyzed. In the first stage of statistical operations, exploratory factor analysis was performed for the validity analysis of the Attitude Scale Towards A Taksim Performance. Kaiser-Meyer- Olkin and Barlett’s test analyzes were conducted to determine the suitability of the data obtained for exploratory factor analysis. Kaiser-Meyer-Olkin value 0.86 (p>0.60), Barlett’s test (p<0.05) was determined to be significant. As a result of the analysis, the Attitude Scale Towards A Taksim Performance with 3 items in 3 sub-dimensions, namely anxiety about taksim, pleasure from taksim (pleasure) and taksim’s educational contribution was developed. Substances containing negative expression except for items of anxiety sub-dimension related to division are reverse. Cronbach Alpha reliability coefficient of the scale was calculated as 0.91.