Widespread computer assisted education and increase in the use of internet has led to the development of distance education and thus the tests held over the internet. In our day, increasing number of universities have started distance education, increased the number of departments that hold distance education and so paved the way for the education of many other learners who can't reach face to face educational facilities for various reasons. Distance tests over the internet, as most are objective tests, have the potential for important contribution for classroom assessment, an important component of formative assessment. The lack of time for university academic personnel for providing feedback to students is evident as studies show.Method: To form the questionnaire items, written responses of students who take internet exams from different departments were requested and literature on e-assessment and personal contacts were recorded and then 31 items (one of them for reliability control) were devised. The questionnaire was filled in by 273 students from ten different departments; 135 of them from undergraduate and graduate distance education departments and 138 of them from undergraduate freshman students at face-to-face education departments.Results: 23 out of 30 items were included in the scale after exploratory factor analysis with varimax rotation technique was performed. The scale explained 59,5 of the total variance with four dimensions that included test characteristics (10 items), individual/physical traits (7 items), technical qualities (3 items) and pressure (2 items). Cronbach Alpha for reliability of the scale was 0,851. T test results showed there were differences in two dimensions (test characteristics and individual/physical traits) with regard to gender favoring boys and there were differences in three dimensions (test characteristics, individual/physical traits and technical qualities) with regard to type of education, favoring distance education learners. In 16 individual items, t test results showed differences between face-to-face education students and distance education students, with distance education students having higher scores.Discussion: In general students have positive attitude towards e-assessment but distance education students have more positive attitude towards e-assessment than face-to-face education students. One factor that might explain this situation could be that undergraduate students are more easily influenced by individual-physical factors. Distance educations students have more interactions with the computer and the internet and they may have less opportunity to study at face-to-face education departments, which may force them to have more positive attitude towards e-assessment. Students getting face-to-face education need more aid in getting acquaintance with e-assessment practices to have more positive attitude. There appears to be a need for variety in e-assessment types depending on student profile. Besides, the issue of security is a concern in e-assessment as results of face-to-face students indicate. As to gender, boys have more positive attitude than girls in dimensions of test characteristics and individual/physical traits, and there is no difference in attitude with regard to technical qualities and pressure. The study is limited to students, half of whom get distance classes from different corners of the country, at one university located in a metropolitan city.