The aim of the study is to determine the attitudes of employees of Provincial Directorates of National Education and school administrators towards strategic planning. The research was designed as a survey model study. The population of the research consisted of employees of Provincial Directorate of National Education of Kutahya and school administrators in Kutahya city center. In the research, sampling method was not used as the aim was to reach the entire population. However, the analyses were done on the sample since the data could not be collected from the entire population. In the study, 176 participants (81 employees of Provincial Directorate of National Education, 95 school administrators) were contacted. Data were collected by the "Strategic Planning Attitude Scale". The Scale is composed of five dimensions as organizational development, distrust, productivity, efficiency, and resistance. For data analysis, descriptive statistics, one way analysis of variance, "Kruskal Wallis H Test", Mann Whitney U test and Pearson correlation analysis were used. According to the findings obtained from the study, it was determined that the employees of Provincial Directorate of National Education of Kutahya and the school administrators generally had positive attitudes towards strategic planning. However, a considerable number of the participants had negative attitudes such as distrust and resistance. The views of the participants varied according to position and period of service in certain dimensions. There were significant correlations between the dimensions of the "Strategic Planning Attitude Scale." The findings of the study show that the main reason for distrust and resistance of employees towards strategic planning is lack of information. In this context, studies to resolve lack of information particularly of employees of Provincial Directorates of National Education are suggested. (Contains 4 tables.)