College students' physical education plays an important role in physical activity and cultivates the concept of independent health management. At present, what kind of learning attitude do Taiwan college students face in physical education? What motivation does the student influence the attitude of the physical education? What is the relevance? All of the above are the purpose of this study. The research method adopts the questionnaire survey method, and the survey data adopts descriptive statistical analysis, independent sample t test, single factor variance analysis, LSD post hoc comparison method, and typical correlation analysis. Research results: 1. The different background variables of Taiwanese college students are that the main motivation factor of physical education is to obtain good health fitness for "physical health". 2. Taiwanese college students have different background variables. They all think that the "cognitive learning" of physical education is the main factor of attitude, that is, the knowledge about health care and sports skills. 3. There is a positive correlation between learning motivation and learning attitude (?=.90). Learning motivation is one of the important factors affecting learning attitude. Research conclusions: 1. The factors of Taiwanese male and female college students' motivation for learning in physical education are mainly based on "physical health". 2. Freshmen have higher motivations and learning attitudes in physical education than second-grade to fourth-grade. 3. Taiwan female college students average 1 or 2 times per week, male college students have the most athletes 2 to 3 times per week, more than 90% of college students like sports. 4. There is a positive correlation between learning motivation and learning attitude, indicating that the stronger the attribute of learning motivation "physical health", the higher the student's learning attitude. 5. Satisfying students' motivation for learning helps students to learn positively. 6. Another important task of the college physical education class is to prepare students for future lifelong sports.