The purposes of this study were to analyse the construct in the practical intelligence of children and teachers in elementary school and to identify structural differences of practical intelligence for both groups. This study was performed the following three steps: 1) The inventory for the practical intelligence was established. Subjects(214 children and 90teachers) were asked to list typical behavior characteristics of children who perform well in school. 2) Subjects(567 children and 489 teachers) were asked to rate how much children who perform well in school agree to each item of the inventory. 3) From the data, practical intelligence factors for children and teachers were extracted using exploratory factor analysis. The results are 1) for children, the practical intelligence was composed of four factors: learning attitudes and sincerity, self-esteem, interpersonal relationship ability, versatility. 2) For teachers, the practical intelligence was composed of five factors: interpersonal relationship ability, learning ability, social norm conformity, positiveness, and sincerity.