The purpose of this study was to examine the mediation effects of children’s academic failure tolerance on the relation between their self-determinated learning motivation and their mother’s parenting attitude on autonomy support, involvement and structure. For this study, the subjects were 352 students sampled from 5th and 6th grade of three elementary schools in Seoul, Incheon, Gyeonggi. The results of the study are as follows: First, the results reveal that children’s most frequent response of their learning motivation level was the external regulation. Second, in terms of correlations among variables, intrinsic motivation and identified/integrated regulation show positive correlations with mother’s autonomy support, involvement and structure. External regulation and introjected regulation show negative correlations with mother’s parenting attitude in general. Children’s academic failure tolerance show positive correlations with intrinsic motivation and identified/integrated regulation, but negative correlation with motivations of introjected regulation, external regulation in general. Third, in the examination of mediating effects of academic failure tolerance, mother’s autonomy support, involvement, and structure indirectly influenced children’s self-determinated motivation for learning. This study suggests that enhancing academic failure tolerance through mothers’ parenting attitude of autonomy supporting, involving and structuring help students to have high self-determined motivation to overcome frustration caused by the pressure of achievement, comparison, and competition.