People have different views on what is homosexual and same sex marriage and we have clarified this for humanity. This is one of the social issues that everyone should pay attention to because its legalization is rampant in neighboring areas. This research contains self -perception and reality regarding The Acceptance of Homosexuals and the Legalization of Same -Sex Marriage. This study aimed to find out the own opinion or perspective of selected respondents about same sex marriage and acceptance of homosexuals. This study is a kind of qualitative research design. The participants consisted of 22 from the Filipino people.Purposive sampling was also used as the sample and population of the study. A questionnaire and a checklist were used for the responses from which data and information were obtained which formed the basis of the study results. Based on the data gathered and the analyzed results of the opinion study on legal same-sex marriage in the Philippines, some Filipinos still agree and disagree with it. There are those who are open-minded to agree on this issue but there are still religious Filipinos who do not agree. Proof that Filipinos still have their own opinions about legal same -sex marriage in the Philippines.