The objects of the study are Sung-Shan commercial high school in taipei, Hsin-Chu commercial high school in Hsin-Chu.Nan-Tou county, and Lo-Tung commercail lligh school at I-Lan county. Since April l8,l966,the study group had respectively visited and spent four hours on each one of these schools every Thursday afternoon.Bymeans of discussing, visiting,reading, measuring,etc., the studay group investigated nine physical education (PE)managemnet features of four schools.The nine features include PE teachers' educational background, the situation of teaching PE classes, physical activities and contests within a school, the school sports games, the way of training school sports teams, interscholastic contests,exercise fields, the expense of PE, and PE conference. As a result of the investigation, we found our that urban schools have more normal teaching of PE classes, carry out physical activities and contests within a school more aggressively, get excellent performance in interscholastic contests, own a lot of big indoor and outdoor exercise fields, and have sufficient expense of PE. On the other hand, many PE teachers of the rural schools graduated form PE department of Normal University. Moreover, the percentage of PEteachers of the rural schools who partly do executive jobs is large. Although four schools all emphasize competitive sports and train the schools sports teams seriously, they all put the operation of PE conference and the school sports grmes in the least important poition, thus they have poor performance. On the whole.these four commercial high schools put a lot of attention on competitive sports and get excellent performance, but there are still many abnormalities in operating PE whooly. Furthermore, urban high schools of commerce more normally operate PE than rural hig schools of commerce.