The validity of Attitude toward Women As Managers Scale (WAMS) which Peters et al. (1974) have proposed was examined and a scale for measuring attitudes toward women and men as managers was newly developd. In study 1, Japanese version of WAMS revised by Wakabayashi et al. (1987) was administered to Japanese local public employees and was proved its validity and usefulness for analyzing some gender-related problems. A considerable respondents, however, pointed that these items of the scale seemed to be inclined toward male-superiority. Therefore, in study 2, we tried to develope a scale to measure attitudes toward female and male as managers at the same time, consisted with items each of which has two-way scale values, one for WAMS and the other for attitudes toward Men as managers scale, MAMS. Results showed incomplete correlation coefficient between WAMS scores and MAMS scores. It was suggested that, e.g., one's positive attitude toward female managers not always reflect his/her negative attitude toward male managers, vice versa. In study 3, relations between WAMS/MAMS scores and over-all gender role attitude, as well as sex stereotyping, were examined with another group of employees. People with higher scores of WAMS and people with lower scores of MAMS showed more egalitarian attitude in connection with gender role. Females with higher MAMS scores tended to rate their male leader's performance-oriented leadership behavior strong, while male respondents, regardless of their MAMS scores, tended to rate the leadership behavior of their male leader strongly.