The Industrial Revolution 4.0 (IR 4.0) not only changed the landscape of the industry sector, but also brought significant changes to the education sector, especially for higher education. These changes include changes in pedagogy, skills, and technology related to education. However, the question arises whether the lecturers at Higher Education Institutions, such as polytechnics, are ready to apply IR 4.0 elements in their teaching process. Therefore, this study was conducted to examine the level of readiness of polytechnic lecturers towards teaching and learning process based on IR 4.0 from attitudes aspects and to study the gender differences in the measured aspect. Survey technique was used as the research design in which 222 lecturers from three polytechnics in the State of Johor were chosen as respondents for the study. A set of questionnaire was used to obtain survey data from respondents. The gathered date were analyzed by using descriptive and inferential statistics. The findings show that the readiness of lecturers in the aspect of attitudes is at a moderate level. In addition, the findings also reveal that there is a significant difference in attitude readiness between male lecturers and female lecturers. In conclusion, the responsible party should take appropriate action to improve the attitude of polytechnic lecturers so that they are better prepared to apply the IR 4.0 elements in the teaching process and subsequently produce quality graduates and meet the needs of the industry.