Abstract: Business game learning environments that utilise tablets can be said to possess infinite possibility. Previous research on tablet learning has often focused on learning that utilises mobility. Moreover, previous studies have shown that different learning devices can improve attitudes towards learning and interest in learning. This study was designed to analyze the students’ attitude focusing on human multitasking behavior in business game practice in the environment called Price Game. In this research, university students in the practice were divided into two groups, students using tablet computer to investigate the between-group differences in terms of their perceptions toward Price Game and the practice. Based on the results of an investigation into high school students’ use of tablets for business game learning, this paper considers the effect multitasking has on learning.