Extrinsic motivation uses an external system of reinforcers for task engagement, while intrinsic motivation considers participation in the task itself a desired end. Motivational strategies employed in teacher’s instructional practices may mirror personal beliefs. While research examines motivational strategies and teacher beliefs, little is known about potential effects teacher beliefs might have on the motivational strategies employed nor what effects such strategies might have on learners' orientation toward physical education. We identify teachers’beliefs about their instructional goals and motivational strategies and compare them to their students’beliefs about physical education. Participants included four elementary physical education teachers (two male and two female) and their 104 students (49 2nd grade; 55 4th grade). Interviews collected data on teachers' beliefs about their instructional goals and motivational strategies and students' beliefs about what motivated them in physical education. Interviews were audio-taped, transcribed and analyzed using constant comparison techniques. Teacher beliefs about Structuring the Learning Environment, Achieving Program Goals, and Learning Fundamental Skills emerged as their premiere goals. In second grade, teachers identified Classroom Management as a priority, but in fourth grade, instructional goals shifted from management to Achieving Specific Program Goals. Providing opportunities for success, encouragement, positive feedback, and rewards represented key strategies to motivate students and maintain interest. Making Learning Activities Enjoyable/Fun and Teacher's Personality were identified by both 2nd and 4th graders. They also referenced a variety of fun and exciting learning activities/games their teachers taught. While second graders listed Teacher Rewards as something they liked about their teachers, fourth graders cited specific Benefits of P.E. Both grades identified Fun/Enjoyment and Teacher's Personality as reasons for liking p.e. We noted congruence between teachers’ beliefs about their instructional goals and motivational strategies employed. Structuring the learning environment was the most important instructional goal and teachers used a variety of ways to do so, supporting the notion that teacher beliefs teachers can influence instructional behaviors. Students believed having fun/enjoyment was the greatest motivator, reinforcing fun in the development of intrinsic motivation. Students also shared beliefs that benefits derived from physical education, teacher rewards and teacher personality were important motivators. These results support research indicating that children liked teachers who were warm, easy-going, and understanding. A difference occurred where even though teachers considered managerial practices central to their motivational strategies, students paid no explicit attention to them. Keyword(s): elementary education, physical activity, research