The purpose of the study is to develop an instrument for assessing reading attitudes by analyzing existing instruments and models of reading attitudes and identifying factors influencing reading attitudes. The study addressed five elements that the instrument should be equipped to effectively measure reading attitudes, suggesting a direction of development of instruments for assessing reading attitudes. A preliminary instrument developed in the study is designed to measure reading attitudes of higher grade elementary school children. The instrument is composed of 45 questions, and attributes of reading attitudes were measured in terms of cognitive ability, emotional condition and behavior scales. These three scales are further divided into subscales. Cognitive scale is designed to measure how respondents evaluate the value of reading, and its subscales assess awareness of the value of reading and knowledge obtained from reading and awareness of their own reading ability and other people's reading ability. The scales measuring emotional condition and behaviors are divided into subscales designed to determine reading environment, purpose of reading and reading methods. Thus scales are focused to identify as many attributes of reading attitudes as possible by assessing enthusiasm toward reading, reading frequency, concentration and reading habits. To make the instrument more effective as an assessment tool measuring reading attitudes, validity and reliability of the instrument should be verified for establishment. This means that a group of professionals and teachers need to review the instrument for further revision and that a preliminary review should be conducted to refine validity and reliability of scales and item description. Once the main review is conducted and the norm is established, all the scales can be completed as an assessment tool for reading attitudes.