The purpose of this study was to examine the potential influential factors of secondary students’ attitudes toward physical education in Hong Kong. The Physical Education Questionnaire was completed by 1172 students which measured how physical education is perceived concerning the values, the status, the atmosphere, the experiences, the social aspects, the teaching method and the PE teachers. Mean ratings on these aspects from 3.43 to 3.92 on a 5-point scale, indicating that the students generally liked physical education, but they liked some aspects more that others. Employing analysis of variance techniques revealed that school year, gender and perceived skill competence were significant factors influencing students’ attitudes. These findings have pedagogical implications for the teaching strategies of physical education.