The purpose of this study was to identify core components and to compare of negative perception for participants in inclusive physical education. 57 Student with disabilities and 55 without disabilities aged 20 and above who participated in inclusive physical education class were recruited for this study. Open typed questionnaire for investigatory method was used through qualitative methodology and data were analysed using inductive contents analysis. Negative perception of students with disabilities were categorized 17 sub-domains from 114 raw realm and conceptualized 8 general realm such as \'interaction with students without disabilities\', \'reluctance toward student without disabilities\', \'whether or not participant in class\', \'instructors\', \'teaching method\', \'evaluation\', ‘support services\', and \'fear toward injury\'. However, negative perception for student without disabilities were categorized 16 sub-domains from 102 raw realm and conceptualized 7 general realm such as \'interaction with students with disabilities\', \'reluctance toward students with disabilities\', \'participation of students with disabilities\', \'interest decline in class\', instructors\',\'evaluation\', and ’worry toward injury of students with disabilities\'. Students with and without disabilities had a common idea in \'interaction\', ‘reluctance\', \'participation\', \'instructors\', \'evaluation\',and \'worry toward injury\'. However, participants in this study had a different idea in \'teaching method to students with disabilities\', \'support services\', and \'interest decline’ of students without disabilities.