Money attitudes are defined as relatively stable disposition to certain emotio- nal reactions to money, together with accompanying evaluations, opinions, and potentials ascribed to money and dispositions to certain financial behavior. This paper presents a new Polish scale to measure money attitudes. SPP Money Attitu- des Questionnaire consists of 58 items grouped in seven dimensions: control and planning, power, anxiety, debt aversion, occasion seeking, root of the evil, and pre- ference for cash. To verify the structure of the scale exploratory and confirmatory factor analysis was used. Validation studies were conducted on several heterogenic samples (taken together, N = 3375). Their results prove satisfactory reliability of the new scale, evaluated as internal consistency and test-retest reliability, and its good internal and external validity