The goal of this study is to develop a valid and reliable assessment instrument for determining the attitudes of secondary school students towards intangible cultural heritage components. Items included in the assessment instrument are prepared by researchers on the basis of their analyses about studies in related literature and expert opinions they obtained. The study is carried out with a total of 367 students studying in 6 different secondary schools in central district, Bartın city. At the end of the statistical analyses, it is determined that, items whose item-factor total and adjusted correlation coefficient is over 0, 21, are statistically significant. Results of the scale's explanatory factor analysis showed that scale items are grouped under 5 dimensions (Social Life, Traditional Arts, Cultural Conscious, Verbal Traditions, Information and Practices about Nature and Universe). According to the results of confirmatory factor analysis about factor structures, factor fit indexes are coherent. It is determined that Cronbach alpha internal consistency of the scale in general is .89. Findings obtained at the end of validity and reliability studies about the scale show that Intangible Cultural Heritage Attitude Scale (ICHAS), which is made of a total of 23 items, is a proper instrument for assessing the attitudes of secondary school students towards intangible cultural heritages.