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This paper aims at establishing the underlying effect of attitude leading to lower/higher performance standards in academics and organizational situations. Among many factors leading to a certain standard of performance, attitude has a larger share. Lack of clear goals, hidden agendas, unsatisfied needs etc may lead a person to perform poorly yet having a negative attitude towards a particular work would leave a person non performing. It is the least desirable in life as the world moves towards excellent, efficient, and the most productive performance. Therefore, this paper presents detailed understanding about so important a topic as Attitude. It describes various concepts related to attitude namely, components, types, functions and theories of attitude formation. Many reliable sources like books, inference from case studies, internet, expert talks in YouTube, subject experts were consulted to develop this chapter. All the above studies indicated that lack of positive attitude leads to lukewarm and indifference attitude towards a person’s undertakings. Without a positive attitude no exceptional performance can be attained. Hence, implication of this paper is to impress upon students and teachers to develop positive attitude and passion for their respective field of study. Complete knowledge and awareness about the attitude factor is therefore of utmost importance.