In this study, within adaptation of the Scale of Ethical Attitude toward Ethnic Humor to Turkish culture reliability and validity studies are intended to be done. The study was conducted in two stages. In the first stage translation work, exploratory factor analysis, internal consistency coefficients, test-retest method; in the second stage, confirmatory factor analysis, and compliance validation study were conducted. In the first stage of research 339 and 283 university students participated in the second stage. In consequence of exploratory factor analysis, it was observed that total variance of KMTÖ had been explained by 33.7 percent. The factor loadings of the scale items ranged from .41 to .74. It can be said that as a result of confirmatory factor analysis it has an acceptable fit (χ 2 =284.35, df=84, χ 2 /df=3.38, p=0.00, RMSEA = .07, SRMR = .06, GFI = .89, AGFI = .86, CFI = .96, NNFI = .95, IFI = .96). For the reliability of KMTÖ the internal consistency coefficient was found as .84 and testretest reliability coefficient was found as .77. Within compliance validity of KMTÖ Emphatic Tendency Scale (.45) was examined with correlation coefficients. It can be said that the Turkish form of KMTÖ is valid and reliable.