The purpose of this study was to investigate the perceptions of mathematics problem-solving attitudes of gifted middle school students in relation to various variables (gender, grade level, mathematics course performance, parents' education level). The study used the relational survey model, one of the quantitative research methods. The study sample consisted of 148 gifted students of different grades studying at The Science and Art Centre (BİLSEM). Participants were selected using the convenience sampling method. Data were collected using the Demographic Information Form (DIF) developed by the researchers and the Mathematics Problem Solving Attitude Scale (MPSAS) developed by Çanakçı (2008). The data obtained with the DIF were stratified according to the grade level of the students. Frequency, percentage, arithmetic mean, independent groups t-test, and Kruskal-Wallis test were used in the data obtained with the MPSAS. As a result of the study, it was found that the problem-solving attitudes of gifted middle school students in mathematics were positive and there was no significant difference according to variables such as gender, mathematics achievement, and parents' educational status. However, there was a significant difference in the variable of grade level in the final year. Several suggestions were made in accordance with the results of the study.