The purpose of this study is to present a percussion music class using the play method for upper level elementary school students. Materials used for percussion instruments are household goods, body percussion, and classroom percussion instruments. These instruments are used for card games, quizzes, stage over, finding, guessing, and control play. By applying the play method to music classes with percussion instruments, students can acquire amusement and spontaneity and learn musical concepts such as rhythm, pitch, and tempo. Also, snice group activities are possible, students can learn cooperatively. This teaching plan can lead the music class to an interesting learning process.