The purpose of this study is to understand the attitudes of senior students in elementary schools in Tainan County with arts and analyze possible factors that influence their attitude, such as urban and rural difference, sex, a piano at home or not, the socioeconomic position of their parents, and the number of times they participate in performances, among others. Based on the results, the study goes further to explore the correlation among the three vectors in the students arts attitude, “preference for arts,” “art-learning attitude,” and “art-learning environment” to come up with strategies that help consolidate arts education in a school setting. The study begins with literature review and theoretical analysis and depicts the prototype attitude with arts. Then, based on the prototype, a questionnaire to scale the arts attitude is developed as the study tool. Fifth-grade and sixth-grade students in 170 public elementary schools in Tainan County are interviewed with the questionnaire and their answers are quantified. Information obtained through the survey is analyzed with SPSS.13 software to obtain descriptive statistics and t-test, One-Way ANOVA, and the Pearson Product-Moment Analysis are carried out to verify against the study assumption.