Physical education lesson was commonly interpreted as sport education. As a result, sport skill and achievement were the main achievement in physical education class. Student who could perform many sport skills will love physical education a lot, on other hand student who could not perform well would not like this lesson. However, the main purpose in the physical education lesson is not only about sport, but also to promote a healthy life (body and mind). So, the ability in sport is not the main goal, nevertheless they are only used to achieve the healthy body and mind for every student who learns in this class as the primary goal. In Indonesia the implementation of physical education is regulated by the government regulation, especially for elementary and high school level. Whereas the implementation on physical education lesson in preschool and university level, depends on the institution decision. The main duty of a physical education teacher is to encourage every student (who are good or not in sport skill) to have a healthy life, and it could be applied easier by a good understanding of the multiple intelligence theory. This research aims to provide an interesting view of physical education class by using multiple intelligences theory. Moreover, this study also analyzes the application and Reflection of MI in Physical Education Lesson in preschool, elementary school, junior high school, senior high school and university. This is a qualitative research with participantobserver study in several schools about 4 years. There are some typical multiple intelligence characteristics on every education level. The implication and suggestion for physical education class will be explained in this paper.