Agricultural cooperatives were established with the aim of integrating agricultural lands, improving the living conditions of farmers, rural development and agricultural development after the land reforms of the forties and after going through many ups and downs, now as one of the interest systems. Almost successful operation has been proposed at the level of the country. Therefore, the purpose of this study is to analyze the attitude of farmers towards the formation of walnut growers' cooperative. The statistical population of the research includes Walnut farmers (N=5720). The statistical sample is determined according to the table of Karjesi and Morgan, equivalent to 210 people. to select the sample size, stratified random sampling method was used. This research is a descriptive-correlation type of research. In order to analyze the data, SPSS 18 software was used and descriptive statistics such as mean, standard deviation, coefficient of variation, frequency, percentage, cumulative percentage and inferential statistics including correlation test and regression analysis were used. The findings showed that the attitude of farmers towards the formation of walnut growers' cooperative is "positive" with a mean of 3.70 and a standard deviation of 0.85. Based on the correlation results, there is a negative correlation between the age variable and the attitude towards the formation of walnut growers' cooperative at the five percent level.