This study were through documentary analysis to analyze and make comparison between curriculum framework, objective, teaching content, teaching method and evaluation system of physical education in Taiwan and those in Connecticut. This study also shows differences and similarities in these two different places where are with different developing backgrounds. After the study, I would like to submit some opinions to the development of physical education curriculum in Taiwan： 1.Add philosophy of physical education, characteristics of physical body growth and development as well as teaching suggestions to the brochure of physical education curriculum. 2.Take students' age level into curriculum consideration and work out suitable learning material for students according to their age. 3.Involve the physical education curriculum in kindergarten into the whole framework. 4.Increase the level of the cognition and of social behaviors in respect of the objective of physical education curriculum. 5.Expand and develop indoor gymnasium and indoor teaching material because of the rainy weather in Taiwan. 6.Demand strictly the normalization of teaching physical education and take students' doing exercise everyday as a future objective. 7.Teach students the ways to exercise and elevate learning efficiency by extensively using audiovisual medium. 8.Add physical factor into the consideration of present evaluation system. 9.Contact the persons in every degree who are in charge of curriculum arrangement to discuss curriculum adjustment. 10. This study only shows the discussion of the physical education curriculum in Taiwan and in Connecticut, but it can be also adapted to the future discussion of different nations and different cultural backgrounds.