The primary purpose of this study was to describe how students spent their time in physical education classes in Taipei County, Taiwan. In particular, regard was paid to pupil Motor Engagement Time (MET) and an additional purpose of this study was to identify differences in MET according to context variables. Twenty-eight randomly selected students were observed and videotaped, ranging from grade 3 to grade 6 at elementary school. The adapted BESTPED coding system was used in this study. The results were as follows: 1. The students learn in passive ways. 2. The students' MET was 23.2%. The percentage of MET found was lower than that in other studies. 3. The percentage of MET was higher under the variables of male students, male teachers, higher grade levels, outdoor environment and ball games.