This study has analyzed the identification tendencies of the elementary school physical education objectives in Taipei county. Seventy elementary schools were chosen randomly to be the subjects. 973 questionnaires from 1,493 teachers that 65 percent were returned validly. The conclusions of this study were as follows: 1. That different gender of teachers had significant differences in teaching objectives, and the female teachers had higher identification tendencies than male teachers. 2. The different educational background teachers had no significant difference in teaching objectives. 3. That different service years teachers had significant differnece in teaching objectives, and that older teachers had higher identification tendencies than student teachers.