With the advancement of a new round of curriculum reform of elementary education, the issues of the development of curriculum resources, as a vital supportive system of curriculum reform, are increasingly drawing people's attention. Presently the study on this field, however, is just on the horizon, especially the study on the aspect of the development of PE curriculum content resources is hardly seen. Undoubtedly, it is indispensable to explore this subject. The dissertation, by means of such research methods as literatures, action research, interview and questionnaire survey, systematically explored the fundamental principles and approaches to the development of PE curriculum content resources from two levels of theory and practice, summarized the definitions of PE curriculum content resources and related theories, discussed the guided thoughts, the scope, subject, methods and procedures of the development of PE curriculum content resources. Furthermore, the functions of action research in the development of PE curriculum content resources were analyzed. In conclusions, the results are following:Firstly, PE curriculum resources are defined as the element origins of the formation of PE curriculum and the indispensable and direct condition of the implementation of PE curriculum, consisting of material PE curriculum resources and conditional PE curriculum resources. PE curriculum content resources are the component of material PE curriculum resources, which indicate the element origins of PE curriculum resources. PE curriculum content resources are characterized by variety, abundance, value potential and easy development, difference and feature, functional variety and alternative, and process and creation.Secondly, the principles in development of PE curriculum content resources involve openness, contraposition, cooperation each other, the combination of development and practice, and up-to-date spirits, etc. The specific objectives of the development of PE curriculum content resources are to satisfy the students' sport needs, to promote students' development, to better PE teachers' consciousness and abilities to develop PE curriculum content resources, to enrich the system of PE curriculum contents, to establish the features of PE curriculum, and to improve the adaptation & accordance of PE curriculum standards, etc. Thirdly, PE curriculum content resources are an extreme huge system, consisting of three main resources of knowledge, experiment and physical exercise. Regarding students' life experience as an important component of the system of PE curriculum resources not only extends the connotation of curriculum resources and gives prominence to students' main body positions as learners, but also is conducive to realizing such curriculum concepts as combine PE curriculum content resources with students' social lives and practical life experience. In hence, it plays a vital and positive role in the background of present curriculum reform.Fourthly, PE experts, PE teachers and students, as the main participants of the development of PE curriculum content resources, compose three different levels of main bodies in the development of PE curriculum content resources. Their characteristics, missions and functions in the development of PE curriculum content resources are quite different, among which PE teachers constantly play a leading and deciding role in the development of PE curriculum content resources.Fifthly, the development of PE curriculum content resources involves such methods as selection, alternation, integration, extension and summary. The developmental methods with regard to connotation, characteristics, adapted scope and specific operating procedures in all kinds of PE curriculum content resources are quite different from one another. In addition, the effectiveness of developing PE content resources is also somewhat various. Sixthly, the developmental procedures of PE curriculum content resources are divided into three stages: preparation, implementation and conclusi