The purpose of this study is to describe and analyze the students' attitude towards English for business in practice handling telephone by students of office administration at SMK N 1 Demak. Analysis was done by observing the speaking and students’ attitude when doing the dialogue to find out the tendency of both positive and negative attitude, then the impact that had been faced by students. Analyzing the data, it could be inferred that the dialogue employed three kinds of attitudes based on the theory by Kreitner and Kinicki: Cognitive, Affective, and Behavioral or Conative. There were 37 students whose positive attitude who used more than the negative one with the percentage of Cognitive 81.08%, Affective 91.89%, and Behavioral 80.40%. Students gave priorities to positive attitudes in practice for their learning, but students have negative impact in their self-confidence, responsible and negative judgment that need extra handling in learning so that students have a good skill when plunged into the business field. The study revealed that the students of office administration have a good enthusiasm or a good learning spirit towards learning English for business.