This study aimed to determine the differences between teachers and students in appropriate composed elements for effective physical education classes in high schools, their question items and factors, and to determine the factor structure of the classes from a quantitative viewpoint. Twentynine high schools in F prefecture were selected at random, and data from 99 physical education teachers and 99 students from each school were used for analysis. A questionnaire consisted of 40 items selected from four hypothetical elements after examining the content validity and some presurveys. The questionnaire was judged to have high reliability. It was determined that teachers considered "outcome" and "way of learning" as appropriate elements for an effective physical education class to a greater extent than students, and that their judgment of propriety differed somewhat according to each element and item content. The following five factors were interpreted from factor analysis: outcome, enjoyment, cooperation, learning social attitudes, and learning environment, and it was confirmed that the degree of the relationship between the factors differed. Moreover, it was inferred that among these five factors, "outcome", "learning social attitudes", and "learning environment" were considered to be more appropriate by teachers than by students, whereas students considered "enjoyment" to be more appropriate.