The purpose of the present study was to compare the differences among selected demographic variables on physical education attitude and learning achievement of physical education course in Taipei senior high school, junior high school and elementary school students; The population was Taipei senior high school, junior high school and elementary schools, and the sample was 840 people selected from twenty-four schools in Taipei. The results indicated that (a) the grades in physical education attitude and physical learning achievement were between meddle and high position; (b) the significant differences were found on physical education attitude and physical education learning achievement.