A study being conducted  to identify the understanding of the physical education lesson for the student of cycle two in Oman. According to different aspects of PE lesson like the division of its parts in terms of: warm-up; physical warm-up; learning skills and cooling down. The study also examined the time allocated for each part. The research used a combination of evidence of ministry of education PE lesson structure as well as observation been conducted for 25 school in several region in Oman. The result showed that the mechanism of organizing the lesson, in fact, depends in most cases on the availability of different capabilities, and that the climates factor, dose affects the implementation of the lesson, in reduced the time alien for it or reduced the intensity of student  performance level. The research came out with a number of recommendations, including identifying a clear mechanism for implementing thee PE lesson to ensure a equal learning for all student, as well for inclusion student in PE lesson.