The purpose of this study was to examine the curriculum value orientations (VOs) status of different background of PE teachers in Taiwan and other countries. Adapting comparative method to explore the different and same parts about VOs' papers. The result showed that the curriculum VOs of PE teachers in Taiwan were difference on school level, teaching district, gender, serving experience and grade; this result was difference with the related literatures of other countries. It showed that the VOs were not the same with difference regions. The study suggested that could use more short inventory to do research, the way could increase the return rate of questionnaire and the validity. And we could explore the PE teachers' curriculum VOs in difference research methods.