The purpose of this study was to analyze the learner\'s time and ALT-PE(Academic Learning Time in Physical Educaion) in elementary physical educaion classes. Ten gymnastic classes(straddle caulting)and the same of ball game classes(basketball dribble and pass) conducted by the selected twenty classroom teachers from the elementray chool located in the megalopolis city. Three learners from each class were selected to the archievement and motor skill level and observed by the trained two observers with the ALT-PE Ⅱ instrucment developed by Siedentop, Tousignant, and Parker(1982) All of the data were sollected by 5-5 seconds interval recording and summarized and interpreted according to the categories and elements divided by learning context level and learner involvement level, The results are followings: 1. The learning context level of elementary physical education classes chowed the highest in the subject matter motor content and there were little differences within two tasks . The subject matter motor content time rate in gymnastic classes was average 50.3% in the ball game was 52.6% 2.The general content was average 29.3-31.8% Most of the geveral content was management time(14.8-15.9%) and warm up (12.8-13.6%). There were little differences withing two tasks. 3. The subject matter knowledge content was average 15.6-20.4% and there were little differences withing two tasks. 4. The motor engaged time rate was average 13.2% in the hymnastic classes and 25.2% in the ball game. 5. ALT-PE was average 9,.1% in the gymnastic classes and 16.9% in the ball game. There were much differences within two tasks.