The purpose of this study is to analyze elementary students's receptive attitude toward inclusive physical education lessons. The subject of this study were 347 students of 3-6 grades living in Gyeonggi Province. The questionnaire used in the study was modified CAIP-R developed by Block(1995), PEATID-Ⅲ developed by Rizzo(1988), PEATH developed by Ennis & Hopper(1988), and The youth's attitude toward inclusive physical education developed by Kwang-Jin Oh(2001). The reliability of questionnaire was Cronbach's a = .801∼.891. For data ananlysis one-way ANOVA and MANOVA were used. The results of this study are as follows. First, Students' accepting-attitudes and effect-recognition attitudes were significantly different according to gender. Second, Students' accepting-attitudes and school-environment attitudes were significantly different according to grade. Third, Students' accepting-attitudes, effect-recognition attitudes and school-environment attitudes were significantly different according to they experienced the inclusive physical education. Forth, Students' accepting-attitudes and effect-recognition attitudes were not significantly different according to friends and relatives with disabilities.