This paper is to pursue critical issues in establishing the various educational goals on the basis of practical perspectives. The summary of this study's result is as follows: • lssues in emphasing goals: ideal or real social or individual knowledge in or about discipline the spirit of the times or needs of country • Issues in the nature of goals: directivity or relevance balancing or sequencing general or specific • Issues about relating school goal to subject goal: priority: goals or content • Ratio of cognitive, affective and psycho- motor domain: ratio among various levels of goals • Issues in stating various goals: the number of class- terms undefined one class- term using or unusing class-terms • Issues in establishing value goals stating value goals and others: separating or with style of value goals ratio between value goals and others This paper is concluded as follows: First, determination of emphasis and the nature of goals are major factors which influence the basic nature of goals. Second, priority and ratio in establising goals: the former is rasied between school goals and subject goals, the latter is rasied among cognitive, affective and psycho- motor domain. Third, major issues in stating goals are resulted from class-term and stating value goals.