The new university legislation enforced in 1994 had a strong influence on the administration and the personnel structure of physical education in colleges and universities. This study investigated the change of the physical education administration and personnel structure after the new university legislation was enacted in Taiwan. The numbers of students, the ratio of teachers and students of 123 colleges and universities were calculated as the environmental background. The physical education administration units and the personnel structure were investigated by a questionnaire. Data were compared between the related studies in 1996 and 2001 to examine the changes throughout these years. The results revealed that the average number of students in physical education classes was greater than other classes. The educational level of the physical education teachers improved. The number of teachers holding masters' and doctoral degrees increased. Only in 40 to 50 percent of colleges and universities were physical education administration units at the first administration level. Only in 60 percent of colleges and universities did the physical education administration units function independently. Most of the chairpersons of the physical education administration units were instructors or associate professors and were selected by the presidents of the colleges and universities. Whether the physical education courses were required or selective was determined by the school committees. Seventy percent of the physical education administration units were not in charge of activities unrelated to physical education. Finally, most of the colleges and universities had rules to regulate research, advanced education and teaching evaluation of the physical education teachers.