The purpose of this study was to investigate the opinion of the teacher in primary school physical education textbooks at Taipei City. To fulfill the researche purpose, questionnaire survey had been adopted. A total of 223 teachers in primary school were sampled as the subjects for thus study. The data were analyzed by frequence distribution and chi-square. The main results of this study were de scribed briefly as follows: 1. Teachers' opinion of physical education textbook's contents. (1) Over 60% teachers agreed that the contents of physical education textbooks interested students and were related to students' life experiences. Over 50% teachers agreed that the contents took places, equipment, and number of students into consideration. More than 40% teachers thought the contents was lack of introducing some physical education common sense. (2) 50% teachers agreed that the textbooks included useful contents for rainy days and 30% disagreed. Over 40% teacher agreed that the contents did not link well between grades. (3) 30% teachers agreed that the contents had proper link with other related courses and 30% teachers disagreed. 2. Teacher's opinion of instructional design in physical education teacher's manual. (1) More then 70% teachers agreed that the teacher's manual "guided them to understand the material and further have good instruction", "offered diversified teaching skills", "safety instructional design", "active and various instructional design". (2) 40% teachers agreed that the instructional design took individual differences of students into consideration and almost 30% disagreed. (3) 50% teachers agreed that the instructional design inspired teachers to have further study and research. 50% teachers agreed that the textbooks provided with various and concrete evaluation methods.