The Covid 19 outbreak negatively affected all nations and all stages of social life. Since the mode of transmission is close contact, especially the educational environments that require collective presence have been accepted as the most risky places and the first measures have been taken in these areas. In this context, distance education was started by YÖK in all universities. Unlike previous distance education, both students and faculty faced many negativities due to various reasons during the epidemic period. In this study, it was aimed to develop a valid and reliable scale to measure the attitudes of Sivas Cumhuriyet University students towards distance education applied during the epidemic period. For this purpose, a draft scale consisting of 35 items was created in the first stage. As a result of EFA applied to the draft scale, a 21-item scale consisting of five factors was obtained. The fit of the model was tested with confirmatory factor analysis, and fit indices were found in the acceptance range. Test-retest results and item analysis based on lower and upper groups were obtained significantly. In addition, the Cronbach Alpha value of the scale was calculated as 0.884, and the Cronbach Alpha value of the sub-factors between 0.884-0.658.