The purpose of this study was to compare document system, objectives, contents, evaluation, and implementationphysical education curriculum in elementary schools between Korea and USA. Document analysis was used to analyze physical education curricula of two countires. This pater was characterized as a descriptive study that focuses on identifying the characteristics of physical education curriculum in elementary schools between Korea and USA . In addition, Bereday\'s comparison methodology was chosen. The findings are as follows: First, physical education curriculum dovuments in Korea were composed of characteristics, objective, contents, teaching- learning methods, and evaluation, while those in USA were made of content standards and performance standards. Second, physical education curriculum objectives in Korea include general and specific objectives while those in USA include content standards and the emphasis for each grade. Third, physical education contents in Korea are specific to grade, while those in USA are proposed according to content standards. Fourth ,physical educaion curriculum evaluation in Korea is focused on the procedure. while that in USA education currirulum evaluation in Korea is focused on the procedure. while that in USA includes assessement examples and criteria for assessment. Fifth, Korean physical education teachers in elementary schools are mostly classroom teachers, while those in USA are mainly physical educaion specialists.