The main purpose of this study was to explore the The effect of F&B department students’ professional attitude through ethial education and try to analyze the difference of morality education effects between students who have different background. The experiment use “F&B professional ability survey” as tool, which two parts “personal develop and accept ”、” professional accomplishments and society justice”. Totally 1503 subject were investigated, and frequency distribution, t-test, one-way ANOVA were used for the data analysis. The result from this study were as follow: (1) there were significant different in educational system (2) there were significant different in the variables of gender, working experience, educational system