This qualitative study aims to describe and understand the implementation of Physical Education curriculum among teachers in schools. The focus of the study is on the actual processes that take place in the practice of teaching and learning in the classroom and outside the classroom that involve the phases of planning, delivery and evaluation. As formulated by Marsh and Willis (2007), research on the implementation of a curriculum can be done using three approaches, namely fidelity in implementation or fidelity of implementation, adaptation and enactment. Because the activities contained in Physical Education are complex and dynamic, the adaptation perspective is more appropriate to study the implementation of this curriculum in schools as well as describe the role played by teachers in implementing the curriculum to meet the planned, and factors influencing teachers. in adapting to the curriculum. The study participants consisted of four teachers who taught in two schools around the city of Tawau, Sabah. They are selected based on educational or training background and teaching experience. Data were collected through observation methods on the teaching and learning of the teachers. Methods of interviews with teachers, and analysis of relevant curriculum documents. During the study, the study participants conducted teaching and learning that touched on the pillars of Physical Education learning, namely fitness, skills and sports. The validity and reliability of the findings are enhanced by using triangulation strategies, long -term observations, member reviews, stating researcher biases and audit trails. This study found that the main factors that influence teachers in making adaptations to meet the goals and objectives of the curriculum are infrastructure facilities and equipment. The study also found that the space to adapt the curriculum was very large because of the status of the curriculum which was not examined. This is also what has influenced the lazy attitude of Physical Education teachers in carrying out their duties as curriculum executors, that is, teachers on the outside (in the teaching plan book) seem to implement teaching and learning according to what is set out in the curriculum document, but actually do not do what is noted. or planned in a Physical Education class. In other words, the formal or written curriculum is different from the implemented curriculum and the curriculum experienced by the students. This difference gap is dependent on the factors of teachers ’attitudes, interests and conceptions about the importance of Physical Education and their role in relation to the matter. The findings also show that this curriculum can be implemented effectively even if taught by teachers who are not trained in the subject, but are interested and responsible for their role as curriculum implementers in schools. The findings of this study carry the implication that Physical Education curriculum planning should take into account the unique features of this curriculum by emphasizing the appropriate adaptation for example when faced with the constraints of facilities and equipment. In addition, the interests of the teacher, and the interests of the students need to be taken into account. This is because, only in this way will the pure goal of this curriculum be achieved, which is to help students become fit through the learning of physical activities and fitness practices.