Physical education (PE) curricula in universities provide definite value to students through physical activity and formation of life-long sport habits. Domestic universities set their own PE curricula and implementation measures, guiding students into compulsory or elective courses, with adjustments for elective courses made in accordance with each institution's specific requirements and educational objectives. The purpose of this paper is to explore laws and regulations related to the current compulsory versus elective structure of universities' PE curricula in light of to physical education programs. Through PE curriculum-related laws and regulations: ＂National Sports Act,＂ ＂The University Act,＂ and schools to set their own ＂implementation measures of physical education curriculum;＂ based on these sources the info collected ... compiling literature. To understand curriculum judge basis origin and judge importance and their way to let the system for selecting courses and require credit hours graduation requirements etc. The conclusion is as follows: within the University Act, universities oversee campus affairs autonomously, and the Ministry of Education only serves a supervisory role. Universities set compulsory courses as students' graduation requirements and have complete autonomy over the granting of credits. Many universities specify the primary objective of their PE curriculum as ＂Help students develop life time sport habit.＂ Almost all colleges and universities in Taiwan offer PE curricula as compulsory courses that grant zero credit. However, regarding elective PE courses, some universities offer 2-hour courses with 1 credit, whereas most universities offer courses of the same length for 2 credits. It is suggested that each university should take charge of management of its own PE curricula, and distribute a questionnaire regarding PE curricula at the end of each semester to gauge the learning satisfaction of students and contribute to the future planning of PE curriculum.