The current study aimed to construct a scale to measure students' attitudes towards learning mathematics series for the seventh, eighth, and ninth grades in the second cycle of basic education in the Sultanate of Oman. It verifies its validity and reliability. In addition, the study aimed to identify the level of attitude toward learning mathematics series among the seventh, eighth, and ninth-grade students in the second cycle of education to examine the significance of the difference in the levels of attitudes, which can be attributed to the gender variable. The study sample consisted of 1677 male and female students from the seventh, eighth, and ninth grades from the different states and governorates of the Sultanate. The study adopted the descriptive approach. It followed procedures of validity and reliability through face validity, criterion validity, exploratory factor analysis, and confirmatory factor analysis. The reliability of the scale was examined through test-retest, in which the stability coefficients ranged between 0.618 and 0.843. In addition, Cronbach's alpha method was used, in which the reliability coefficients ranged from 0.874 to 0.934. The study showed a set of results, the most important of which were that the factor analysis resulted in three factors to measure the attitude towards mathematics, i.e., the importance of mathematics and its benefit, the mathematics teacher, and the vision toward mathematics. The study also showed, among other things, high positive and high attitudes among students of different school grades, and that, female students had higher attitudes than males as far as some factors are concerned.