The main purpose of this study was to develop a Sport Moral Questionnaire to measure athletes’ reliability and validity, based on Kohlberg’s structural development approaches. One hundred and sixty five college athletes were participated as subjects in this study. The collected data were analyzed by re-test, content validity and Spearman rank correlation. The result indicated that Sport Moral Questionnaire had good reliability, validity, and easy to administer. The Sport Moral Questionnaire could be used in related domain by future researchers.