The purpose of this study was to develop two pictorial tools for assessing the attitudes of Taiwanese male senior high school students with intellectual disabilities toward sexually offensive behavior, focusing on cognitive distortion and victim empathy. A total of 181 male high school students at special education schools participated in this study. The validity and reliability were examined using exploratory factor analysis and Cronbach's alpha coefficient. For the cognitive distortion scale, 18 items grouped into three factors, rationalization, denial, and victim blaming, and explained 69.72% of the variance; for the victim empathy scale, 12 items grouped into two factors, the victim's feelings when the offensive behavior is perpetrated by another, and the victim's feelings when the offensive behavior is perpetrated by oneself, and explained 68.00% of the variance. The reliability was 0.96 for the cognitive distortion scale and 0.93 for the victim empathy scale. In conclusion, the two scales developed in this research were found to be reliable and valid tools for evaluating male students' attitudes toward sexually offensive behavior, and can also be used as reference material for courses in sex education.