Children's opinion of advertising and their general skepticism toward it is of the utmost importance to both practitioners and those responsible for advertising control. In this article, the authors detail the development and validation of a scale measuring 8- to 12-year-olds' global attitude toward TV advertising. This scale has been built and validated in a French-speaking context following all the steps required by the classical Churchill (1979) paradigm.The authors are indebted to Richard Lutz at the University of Florida for insightful comments on an earlier version of this article.