The primary purpose of this research is to explore the tendency variation in the perception of physical education objectives at schools of different levels (elementary school, junior high school, senior high school, junior college and university) in the Taiwan area. It is hoped that the findings may serve as a reference for schools of all levels in Taiwan to improve their physical education. A total of 7,490 students from eighty seven schools at 18 counties and cities in the Taiwan area have been selected as the subjects of the study. They were surveyed and interviewed with a questionnaire. Through analyses and comparisons in terms of means, percentage, chi-square test, t-test, variation analysis, factor analysis, correlation analysis and multi-regression analysis, the results have been concluded as follows: 1.The top ten objectives of physical education, as determined by students from schools of all levels in the Taiwan area, are listed in order as follows:(1) physical build-up;(2) sweating;(3) athletic pleasure;(4) athletic ethics;(5) knowledge of athletic damage;(6) individual competitiveness;(7) productivity;(8) prevention of loose bones;(9) improvement of ball control;(10) respect for life. 2.The last ten objectives of physical education, as determined by students from schools of all levels in the Taiwan area, are listed in order as follows:(40) getting to know the administrative organization;(39) efficiency in one's study; (38) gentlemen-and ladies manners;(37) social practice;(36) public morality;(35) increase of knowledge;(34) EQ training;(33) brainstorming;(32) loss of weight; (31) increase of arm strength. 3.There are four factors in the perception tendency of physical education objectives at schools of all levels in the Taiwan area: self-recognition, social practice, athletic skills, and physical health.