This research employs a questionnaire survey method. Based on this tool, new immigrant children’s attitudes were divided into four categories: desire for learning ,belief of Mathematics ,learning process, and learning methods.The purpose of this research is to discuss present situation of learning attitude of new immigrant children of the seventh graders in Taoyuan county and to explore of the is an interaction with students of different genders and different nationalities in the mathematics learning attitude on the four dimensions. According to the research results, we provide some suggestions. The results of this research are as follows: 1. The mathematics attitudes of new immigrant Children of the seventh grade are positive. 2.New immigrant children of the seventh grade need to strengthen in "Learning methods" and" Desire for learning ". 3. New immigrant children’s mathematics attitudes are the same as those of ordinary students.