In the past, so far as the definition of quality, it had always been concrete quality of the product that had been discussed. With the oncoming of the quality era, the meaning and pursuit of quality is now expanding to non-profit organization, such as government authorities and teaching units. Recently, the establishment of public colleges has been reaching its saturation. The school, therefore, must upgrade its administrative efficiency and teaching quality. Only by doing so can the school be more competitive. “Service quality concept model” announced by the three scholars of PZB, used originally in the promotion of service quality in the business field, has been widely applied to other areas. School teaching units have also begun exercising the model in order to escalate the administrative service and teaching quality. This paper excerpts “physical education quality model” analyzed by PZB Gap Model to apply “quality gap theory” not only to minimize the gap of teaching quality but also to maximize P.E. teaching quality.