The purpose of this study was designed to investigate the effects of competitive outcome and sex upon attribution of children in a competitive exercise setting. Subject of this study were 40 male and 40 female students in a elementary school aged 11-12 Interests are on the attribution made by participants tested basketball free throwing in physical education class, the investigater briefly explained study to all students at the begnning of game stating that the study only concerned attribution of their conpetitive outcome. upon completion of basketball free throwing, subjects were asked to assess their competitive outcomein terms of the casual demention of interbality. stability, and controllability using CDS Ⅱ. two-was analysis of cariance were sonducted to determine whether the differences in casual perception existed between (1) winners and losers. (2) male and female. the results obtained from this study were as follows; 1. Winners are more internal, internal controllable, external controllable casual attributions than lowers on their competitive outcome. Children perceive the competitive outcome depends upon efforts, coaching of significant others. so thdy think of competitive outcome as flexible and controllable.. 2. Male and female did not differ in the internality. stability and controllability of their attribution. This means that elementary school students possess low levels of sex role recognition.