The aim of study is to investigate teachers’ opinions about performance assessment with respect to the gender and branch variables. The study was carried out with 610 primary teachers who educated primary schools in Artvin and Rize cities in spring semester of 2009-2010. Survey methodology was used in this descriptive manner study. Data was gathered with a 35-item questionnaire which was developed and provided to reliability and validity by the researchers. As a result of the study, it was determined that teachers had positive opinions about performance assessment. Besides, it was found significant difference (p<0.05) between gender and Positive views about performance assessment (PVPA) and Negative views about performance assessment (NVPA) sub-scale of questionnaire and between branch and PVPA and Knowledge level about performance assessment (KLPA) sub-scale of questionnaire (p<0,05).