The purpose of this quantitative study was to explore student and teacher perception of school moral atmosphere in Taiwan’s elementary and junior high schools. Students and teachers from 48 schools fi lled in a questionnaire entitled “School as Caring Community Profi le II”. The key fi ndings were: 1. SCCP scores of both students and teachers were above the median. Students and teachers displayed a positive attitude toward their schools. 2. Students and teachers had signifi cantly different sense of school moral atmosphere in sub-scales for “perceptions of student respect for one another” (IA) and “Students’ perceptions of student friendship and belonging” (IB). However, there was no signifi cant difference between students’ and teachers’ scores in “perceptions of students’ shaping of their environment” (IC). 3. Teachers’ scores in “Perceptions of Support and Care By and For Faculty/Staff” (IIA) and “Perceptions of Support and Care By and For Parents” (IIB) were higher than in sub-scales IA, IB and IC. 4. There was signifi cantly different sense of “perceptions of school caring community for students” (sub-scales IA, IB and IC) between students and teachers on the following points: female, elementary schools, junior high schools, schools in northern Taiwan and in central Taiwan respectively. 5. Factors which most signifi cantly affected both student and teacher perception of school moral atmosphere were their educational level, school district and school size. 6. Factors which signifi cantly affected teachers’ perceptions of school environment (SCCP total) were their gender, club leader experience in college/university, educational level of teaching, participation in administrative jobs in teaching school, teaching school type, area and sizes, and their teaching experience. Accordingly, the author offered some recommendations on how to improve students’ and teachers’ mutual understanding, and enhance their school moral atmosphere.