In this study, 'Instruments of the achievement attribution in mathematical learning' was develop to investigate the reasons of mathematical learning achievement by reflecting Korean middle school and high school students' psychological characters and learning context in mathematical learning. To develop the appropriate items for the achievement attribution in mathematical learning, after reviewing attribution literature thoroughly, first version of the instrument was developed and Exploratory Factor Analysis and Confirmatory Factor Analysis were conducted. Then, to reduce the effect of the gender difference and achievement level difference, Differential Item Functioning was performed. Also, using Multiple group Confirmatory Factor Analysis, this instrument was investigated to see whether this can be used for both middle school and high school. The final items for success attribution are 3 items for luck, 3 items for effort, 2 items for ability. The failure attribution were composed of 3 items for luck, 3 items for effort, 2 items for ability, and 2 items for other. The instrument was developed by using large samples and psychometric analysis. Therefore, mathematic teachers can use this instrument efficiently to make a foundation for better learning environment so students' cognitive area and affective area can be harmonized.