The attitude of the body and certain activities ofthe work tool, potentially causing a health problem, even illness. The attitude of the body when working wrong can also be a cause of health problems such as pain, fatigue, even accidents. In addition, a static attitude of either sitting or standing in the long run can also couse the problem. Negative impacts will occur both in the short term and long term. The purpose of this study is to analyze whether ther is a working attitude relation sat with complaints musculoskeletal disorder in employes of cergarette factory PT. Mulia Agung Pacitan. This type of research is an obsevational analytic with cross sectional approach. Population in this research is worker at PT. Mulia Agung Pacitan as many as 75 workers, with a minimun sample of 52 workers. That results showed that workers with moderate-risk working attitude experienced 39 musculoskeletal complaints and workers with high-risk workattitude who experienced musculoskeletal complaints of 19 people. Based on the result of test by using cruciate test of wallis got p value = 0,000 < 0,05, so it can be concluded that there is correlation between working attitude sit with musculoskeletal complaint at worker at PT. Mulia Agung Pacitan
