The difficulties in the process of learning and teaching of system of linear equations (SLE) have been the focal point of widespread interest worldwide. Most of difficulties faced in linear algebra course are related to SLA. A study of self efficacy perceptions (SEP) would help in the in the investigation of the relationships in between SEP and other related variables in teaching and learning process. Moreover, the existence of a valid and reliable scale increases our knowledge about the teaching of linear algebra. The aim of the study is to report the stages in the development of the scale measuring mathematics teacher candidates’ self efficacy perceptions in solving systems of linear equations (SEPSLE)