This research project selected one school system from a well-developed area and another school system from a less-developed area of the People Republic of China. Because of the economic develop status; this comparison study has become more significant and meaningful. The findings/results of this study provided firsthand information regarding how their principals view and perceive school physical education (PE) from two different school systems. The values of PE and sports, the roles of PE teachers, the models for developing PE curricula and the ways of teaching PE and sports courses were covered and deeply discussed. Moreover, these principals revealed their unique concern about the challenges their school PE were facing; at the same time they also recognized their school PE have many opportunities to get better. As a whole, you will see many wonderful ideas, meaningful suggestions and practical recommendations for reforming their school PE system as well.