The aim of this paper is to determine the differences in students’ ethical attitudes depending on their gender, level of study as well as university. This study examines the attitude of sample of 670 business students, studying at five (out of seven existing) state-owned universities in the Republic of Croatia, as to predict their attitude towards business ethics. Results of the study show that there are significant differences between demographic and personal characteristics in relation to the attitude of business students towards ethics in the Republic of Croatia. It is believed that this study, based on the analysis of business students’ attitudes towards business ethics, could contribute to understanding their future behaviour in the process of ethical decision-making.