This study was designed to develop and test a model of the theoretical structure of factors influencing womens' attitudes toward menstruation, specifically, premenstrual discomfort or pain, negative affect, disability and role acceptance. The conceptual framework wa3 built through are view of the literature. For the purpose of testing the model, data were collected from April to June, 1992 with the use of Menstrual Distress Questionnaire, Menstrual Attitude Questionnaire, Sex Role Acceptance Scale. Data analysis was done with the SPSS PC+ for descriptive statistics and PC-LISREL 7.13 for covariance structure. The study subjects consisted of 320 women college students in 2 three-year nursing junior colleges and 1 department of nursing of a college of medicine. The mean age of the subjects was 19, the mean age at menarch was 13.7, the mean menstrual cycle was 29.7 days and the mean menstrual duration was 5.3 days. The amount of menstrual discharge was moderate and the menstrual cycle variability was within 3 days. The score for pain, negative affect and disability were higher during the perimenstrual period than intermenstrual period. The fit of the hypothetical model with the six paths and the empirical data was high [X2(df=4) =. 57 (P=.966), GFI=.999, AGFI=.997, RMR=.008]. The hypotheses were supported on acceptable level of significance. 1) The higher the pain and negative affect, the stronger the disability. 2) The higher the pain, negative affect and disability, the more negative the attitudes toward menstruation. 3) The lower the women's role acceptance, the more negative the attitudes toward menstruation. The model was supported by the empirical data, and thus these results may help nurses and nursing scientists to understand and support these phenomena of womens' health experience.