The study is to edit inventory of students' satisfactory level for physical education elective courses of Hsing-Wu College of Commerce, according to 153 students who take elective physical education courses. After studying relative references, I made predictable questions then chose appropriate 31 questions, including: (1)teaching administration of physical education (2) the specialty of physical education teachers (3)peer relationship (4)teaching effects of physical education, and (5)facility and equipment, by item analysis Next, I constructed the validity of the inventory by means of factor analysis (Sum of variance=54.9%). Finally, the formal inventory was completed after constructing the reliability by reliability analysis.