The purpose of the current study was to identify the Structure and Resource challenges that face the physical education lesson from the physical education Specialist in Oman, in addition to determine the differences in the level of challenges according to the variables of (experience of teaching, educational stage). To achieve that the study was carried out on a random sample that consisted of (100) Physical Education teachers, inspector and clinical practitioner in the State schools in Oman. The descriptive survey approach was used for its suitability to the study targets, and the questionnaires has been utilized as a tool to gather data. The statistical analysis was performed on SPSS. The results of the study indicated that the level of challenges that face the lesson of physical education from the view of Specialist in physical education in Oman was the highest challenges were face the Physical Education level is luck of resource, whilst the lowest challenges were on the domain of the society lowest states. The study recommends many recommendations, where the most important were the need of increasing the number physical education by the ministry of education provide needed equipment to the schools and increasing the number of physical education lessons during the school week program. Keywords:  Physical Education Lesson, Challenges, Structures, Resources, Teacher.