In Korea, Taekwondo is a traditional martial art and is one of the popular recreational sports for children without disabilities. However, there is still a lack of general recognition or attitude toward real meaning and value of Taekwondo practice for people with disabilities. Therefore, the purpose of this study was to investigate parents' attitude toward the value of Taekwondo practice for children with developmental disabilities, and to find out several dominant variables affecting the parents' attitude toward the value of Taekwondo practice. For the purpose of the study, the value of Taekwondo practice divides into psycho-motor (motor and fitness performance), cognitive (intellectual skills), and affective (feeling, opinions, attitudes, and beliefs) domains based on objectives of physical education. The participants consisted of 156 parents whose children with developmental disabilities are attending rehabilitation or physical education programs in Seoul, Korea. A questionnaire, modified from the version of Kim(1994), Yeo(2003), and Lee(2002) regarding the parents' attitudes, and an interview technique were used for this study. Construct validity of the questionnaire was checked by factor analysis (varimax rotated factor pattern). Reliability of questions was conformed by Cronbach-Alpha(.60). The findings of this study were as follows: First, parental attitude toward the value of Taekwondo practice for children with developmental disabilities were generally positive, and the cognitive and affective value of Taekwondo practice rather than psycho-motor value was highly recognized by the parents. Second, parental attitude toward the psycho-motor value of Taekwondo practice for children with developmental disabilities depends on the parent's age, and the garde and disability level of child. Third, parental attitude toward the cognitive value of Taekwondo practice for children with developmental depends on the age and educational level of parent, and the grade and disability level of child. Fourth, parental attitude toward the affective value of Taekwondo practice for children with developmental depends on parent's age and child's disability level.