Attributes are used in Magento to indicate the any property of product. It define the characteristics of the product.
For example,
Product Title, Product Description, Size, etc. are the attributes. The Title, Label identifies the attributes in the Admin and Storefront.
Magento has a Simple process for Creation of Attributes.
Magento has a Simple process for Creation of Attributes.:

• • Admin -> Catalog -> Attributes -> Manage Attributes -> Add New Attribute

• • Fill up the Attribute information:A. Attributes Properties

• Used in quick search: If set yes data will be search able at front-end in quick search or in Advanced search.
• Comparable on front-end: If set yes, attributes will show in the product comparison.
• Layered Navigation: If set Yes, this data will be used in filter navigation.
• Position: It determines the position of attributes in Layered navigation menu.
• Visible on Product View Page on Front-end: If set No attributes will not visible in front-end.
  Attribute Code: It is the identifier, for internal uses only. You can give any name, with no spaces.Scope: Define scope for uses of attributes to specific stores or websites, it may be
  • Store View
  • Global
  • Websites

  Catalog input type for Store owner:
  Determines the data type and input control for your store Admin

  • Text field
  • Text Area
  • Date
  • Yes/No
  • Multiple Select
  • Drop-down
  • Price
  • Media image
  • Fixed Product Tax

  Unique Value: Set Yes, to prevent duplicate values in data entry field.
  Value Required: Select Yes from drop-down
  Apply To: Select from drop-down, determines to which product do you want to this attribute will display.

  • Selected Product Types
  • All product Types

  B. Front-end Properties

• • Manage Titles and Options to your attributes:

And then Save Attributes

• • To create Attribute Set:

Admin -> Catalog -> Attributes -> Manage Attributes -> Add New Set

• • Give name to your Attribute Sets:

• Based On: Select from drop-down, existing Attribute Set. Let you modify the Attribute Set as new.

And Save Attribute Set

• Click on Add New Button to add your new Attribute Sets:

• Now assigned created attributes to Attribute sets:

and Save Attribute SetsWhile adding product select Attribute set, from drop-down

then Click on ContinueWhen you selected, Attribute Sets from Product Information, it displayed the containing attributes.