The purpose of this study was to investigate middle and high school students' attitudes toward physical education in two cities, Riyadh and Makkah, in Saudi Arabia. The attitude differences between high and middle school students toward physical education were investigated based on school level, having a gymnasium, skill level, and practicing physical activities outside of school. Four hundred-eighty students completed the survey (N = 480). The results indicated that (1) high school students had more positive attitudes towards physical education than middle school students in terms of personal satisfaction, (2) students who had access to a gymnasium had more positive attitudes than students who did not have access to a gymnasium, (3) students who practiced daily physical activities outside of school had more positive attitudes than students who either practiced weekly, monthly, or did not practice. Furthermore, soccer was the activity that students practiced the most in their physical education classes and was the sport where they felt the most highly skilled.