Purpose: The purpose of this study was to explore the situation and influences between values towards sports and the motivations towards selection of physical education courses among college students. Methods: A self-made questionnaire was employed and current students of the second semester of the year 2010 as population. There were total of 1,000 copies distributed, among them 947 were returned and 885 were effective. The data was analyzed by descriptive analysis and multiple stepwise regression analysis. Results: 1. Among the value towards sports of college students, the “physiological and mental development” scored the highest, and the followings were “building of personality,” “contribution towards life,” and “accomplishment.” As a whole, the value towards sports was positive among college students. 2. Among the motivations towards selection of Physical Education courses, “physical health” scores highest, and the following were “course knowledge,” “personal relationship,” “pressure release,” and “mental need.” 3. Based on the values towards sports of college students to predict the motivations of selection of physical education courses, the variances were above 40%. Conclusion: Values towards sports are important variants for college students when selecting physical education courses, therefore, it was suggested that teachers should understand more about students’ values towards sports, and let the students think positively of the values towards sports, and to improve the motivation of selection.