The purpose of this study was to realize the sport enjoyment towards physical education course of elementary school children in Taiwan and to contrast the children with different background. The researcher refers the sport enjoyment scale by Tsai (1999) and Chang(2006) and develops the sport enjoyment scale of upper-grade elementary school children. The data analyzing was by the reliability and validity of the scale by item-analysis, factor analysis. The result reveled that Cronbach's α of factors was between .64 and .90. The total Cronbach's α was .93. The result of analyzed date reveled:1. The total mean of sport enjoyment towards physical education course of elementary school children was 3.39 ± 0.67, between normal and agreement. Among the five aspects in PE, the elementary school students in Nantou county were most agreement with enjoyment effect, which were followed in the order by skill obtained, group atmosphere, self-confirmed、class atmosphere, and reward. 2. With regard to gender difference, male students were more agreement with enjoyment effect than female students. 3. With regard to grade difference, the fifth grade students were more enjoyable than sixth grade students in skill obtained effect. 4. With regard to school size difference, there is no difference.