Sexual abuse prevention campaign Stop It Now also said 78 men from Scotland had called their helpline in 2016.
The service offers “anonymous, effective support” to those worried about their online sexual behaviour.
It also provides information and support to those worried about the behaviour of friends or family.
Stop It Now, a UK-wide campaign which is run by the Lucy Faithfull Foundation charity, said it had received 28 calls from people in Scotland who were concerned about another adult.
Assistant Chief Constable John Hawkins said child sex abuse was preventable and encouraged people who had sexual thoughts about children to use the service.
“Police Scotland is determined to work with our statutory partners, with support services and importantly with our communities to do all we can to eliminate child sexual abuse,” he said.
“Changing offender behaviour is a vitally important element of this work. Stop It Now provides abusers and potential abusers troubled by their sexual thoughts regarding children access to support. In turn this can help them to manage their thoughts and behaviour.”
The service also supports the partners and friends of people arrested for – or suspected of – looking at child abuse images online.
Stuart Allardyce, the director for Stop it Now in Scotland, said the campaign had worked with hundreds of men arrested for viewing sexual images of children.
He said: “We make sure these men understand the harm they have caused the children in these images, and also the serious consequences for them and their families if they don’t get to grips with their online behaviour.
“Once they understand this, they become far less likely to reoffend. But there are thousands of men out there viewing sexual images of under-18s.
“We need to get to them too, to help them understand what they are doing is illegal and incredibly harmful to the children and young people in the images – and to get them to stop.”