The present study was conducted to investigate the determinants of enjoyment in physical education learning and their degrees of influence on pupils from both pupils' and teachers' points of view. The subjects were 358 pupils and 175 teachers from elementary school to senior high school. Both teachers and pupils were presented a list of 60 items representing the reasons of enjoyment pupils might feel in physical education learning, and asked to rate the degree of preference for each reason on a 6-point scale. The results were processed with factor analysis, analysis of variance and multiple regression analysis. Main findings were as follows: 1. Factors pupils perceived as the determinants of their enjoyment in physical education learning were "recreation and health", "perceived ability", "teacher's behavior", "self-determination", "perceived control" and "group activity". 2. Pupils Perceived the influence of "perceived ability", "recreation and health", and "group activity" comparatively stronger than the other factors. 3. The factor "perceived control" determined pupils' enjoyment in physical education learning regardless of the school stages. 4. Teachers perceived "teacher's behavior", "recreation and health", "perceived ability", and "perceived control" as the determinants of pupils' enjoyment in physical education learning. 5. Teachers perceived the influence of "recreation and health" and "perceived control" on their pupils comparatively stronger than the other factors. 6. Teachers perceived the influence of all factors excepting "group activity" on pupils' enjoyment in physical education learning lower as pupils' grade increased.