The three-fold purpose of this study was 1) to clarify the concept of "attitudes toward retirement" and its multidimensional structure; 2) to test hypotheses about the relationship between attitudes and gender and SES; and 3) to analyze the relationship between attitudes and the Sense of Coherence concept in terms of the functional consequences of different attitudes. A sample of 805 (432 men and 373 women) Israeli "on-time" people on the verge of retirement were interviewed. Results point to the importance of distinguishing between perceptions of gains and losses in the retirement developmental transition; identification of blue-collar workers, with ambivalent attitudes, as a high-risk group; and the importance of a strong Sense of Coherence in adopting attitudes presumably functional in coping with the developmental transition.