Purpose: To understand the circumstances of university students attending physical education course and the condition of physical fitness in the 84 universities of Taiwan in 2010 and explore the differences in the physical fitness test that students taking different compulsory physical education courses. Method: uses questionnaire sample survey and the actual testing for the research methods. Results: the average time of university boys and girls attend PE classes is 1 to 2 hours per week. 48.6% of boys and 36.1% girls like PE classes. The average exercise time of the most boys is 2.5 to 3.5 hours and exercise time for girls is under 1 hour. The main exercise location is school. Boys choose basketball and walking for the girls. In present time of physical fitness situation, overall, the university students of physical fitness in 2010 decline over the university students of physical fitness in 1999. The data shows that who took 4 years compulsory physical education courses got the best rate in physical fitness and the second one took 3 years compulsory physical education courses, the third one took 2 years compulsory physical education courses, the last one took one year compulsory physical education courses or non. According to the university students' physical fitness difference analysis in different course system, the research showed that there are significant differences in height, weight, BMI, sitting forward bending, one-minute sit-ups, standing long jump and 1600/800m running. And the research shows that public schools significantly better than private schools. Conclusion: the physical education course is the regular exercise time for university students. It can keep basic physical fitness by regular exercise. In the medical aspect, the research suggests that students should take at least 3 years or more physical education courses to keeping lifelong exercise habits.