The purposes of this study are to investigate fifth-graders’ perceptions of and attitudes toward the Internet on the basis of the new 4-T framework (tool, toy, telephone and Treasure of Information), to understand whether gender differences characterize the perceptions and attitudes, and identify the relationship between perceptions, attitudes, and learning achievement in terms of computers/networks. The data were obtained from 385 Taiwan fifth-grade students. The results indicated that students rated the role of Toy as a very important role of the Internet played in their daily life. The students acknowledged the importance of online information and, when not playing online games, used the Internet mainly to search for, and to browse, information. The students also perceived the Internet as a useful and powerful tool for their academic work, as well as for their daily lives. The results also indicated that students’ perceptions and attitudes regarding the Internet constitute positive relationships, meaning that the students probably have perceptions and attitudes that are consistent with each other. It is interesting and worth noting that students’ computer-course scores were negatively correlated with the students’ perception that the Internet is a Toy but were positively correlated with both the students’ perception that the Internet is a Treasure of Information and the students’ Enjoyment-of-use attitude toward the Internet. This study presents implications of the findings for teachers and parents. 本研究主要有三個目的:(1)以新4T架構,調查國小五?級學生對網?的觀感與態?;(2)探討學生對網?的觀感與態?是否男?有別;(3)對網?的觀感、態?與電腦課學業成就是否相關。本研究共計從四個國小12個班級回收385份有效問卷。研究結果顯示,學生認為網?最重要的功能是玩具;當排除玩網?遊戲這個功能時,學生意?到網?資訊在學業及生活娛?上的重要性;學生的網?觀感與其態?呈現正相關;值得注意的是,學生在電腦課的成績與其將網?視為玩具的觀感呈負相關,但與其將網?視為知?寶庫及其能否輕鬆使用網?的態?呈現正相關。