The main purpose of this research was to determinate the factors effective on environmental attitude of owners and managers of Small and Medium-Sized Enterprises (SMEs) by Using Structural Equation Modeling. According to the data from agriculture department of two counties, small and medium-Sized enterprises were estimated at 540 units. Using Cochran’s formula determined the sample & 202 owners and managers who have been stratified sampling method. For gathering data we used the revised version of New Environmental Paradigm (NEP) and closed questionnaire. Content validity of the questionnaire was tested by the ideas of professors of Razi University. Cronbach’s alpha was used to estimate reliability of the questionnaire (79%). Results indicated that 90% (182 respondents) of the owners and managers of agricultural SMEs agree with “plants and animals have as much right as humans to exist” and 64% (130 respondents) of them opposed with “the balance of nature is strong enough to cope with the impact of modern industrial nations”. Also level of education, educated members of family, ethnicity, urbanization and participate in classes and workshops in field of environmental education explain a large proportion of the variance of environmental attitude.