This study was conducted in Ormiya Region West Shoa zone twornschools- namely Bako and Sebeta schools for the Blinds. Its attemptrnwas to disclose the attitudes related to physical education encounteredrnby children with visual impairments. 100 subjects of whom 60 malesrnand 40 females were part of the study. Questionnaire was the mainrninstrument of the study which was adapted from the StandardrnAttitude Survey Test of Seaman's (J 970) Attitude Inventory. Schoolrndirectors and physical education teachers were interviewed with thernhelp of an interview protocol designed for discussion.rnThe main findings of the study was that students with visualrnimpairments were in favor of physical education irrespective of sex,rnage and grade level. On the other hand, teachers of physicalrneducation were found to be indifferent to teaching physical educationrnto visually impaired children and were less interested in theirrnprofession.rnInterestingly, the congenitally and totally blind students were thernones who were found to favor physical education than thernadventitiously and partially sighted students. In fact, though thesernstudents seem to favor physical education as a subject, they werernviiirnfound to oppose the grading that enables them promote from gradesrnto grades.rnFinally, the findings call the attention of MOE, MOLSA, EthiopianrnDisabled Peoples' Sports Federation and concerned NGOs to focusrnon special education programs in general and physical education inrnparticular so that better work could be done to promote qualityrnphysical education programs at schools.