With the coming of twenty-first century, countries all over the world are striving for internationalization and modernization so as to promote their national competition, and the sports domain of Taiwan has been doing the same too. The development of Taiwan’s sports needs excellent administrators and educators of physical exercise, moreover, it needs good coaches with bravery, resourcefulness and high ethic so that the sports quality and effects in Taiwan would be stepped up. As the sorts competition gets more and more intense in these days, every international medal has resulted both from the coach who exerts his skills and the athlete totally cooperate with his drillmaster. The above manifests how impactful and important a sports coach’s work content is. Nowadays the distribution of our coaches shapes into a pyramid. That means there are many so-called national coaches in the top level, but scarcely are there qualified and well-trained coaches in the lowest level to embark on the basic work of cultivating athletes. (Wong Chi-Cheng, 1998). Therefore, this paper would mainly discuss what a coach’s work contents should be, so that the elementary coaches could understand it more deeply and build up a right philosophy of sports coaching (i.e. the basic theoretical knowledge a coach should know when he direct the exercise) and basic idea model, furthermore directs the athletes to improve their skill s and create the best achievement for the team. We also hope the coaches would reflect through this article personally; prepare and learn something new for the athletes’ prospects; and moreover re-educate themselves to acquaint the autonomy and self-determination a coach should own. May we encourage each other by these advises.