This study aims to examine the attitudes that foreign students, obtaining secondary education in Turkey, have to the physical education lessons, compared with Turkish students. The study sample consists of 437 students. 325 of these are male students from 34 different countries and 112 of them are Turkish students. The study used the "Attitude Scale to Physical Education Lesson" as a data collection tool While data analysis used descriptive statistics, independent t test was used for the comparison of the attitudes of Turkish and foreign students to the physical education lesson. The study revealed that participants in the study have positive attitudes to physical education lessons and, when compared, there is a significant difference between the attitudes of Turkish and foreign students.