In soviet society. No particular explanation is necessary on importance of physical education. But physical education and sport take on a large meaning which in development process of their society. Because centralization of government society is appeared very strongly it’s tendency. Government of soviet is encouraging systematic physical activities un general objective of communism in physical section. This physical activities maintain one’s health, improves productivity of labor, and is used by means of provide to young generation with preparation about labor and national defense. As we have seen school sport of soviet, the results are as follows; 1) The soviet sport is a master of concern of government and party, and they introduced single theory that they had developed. Development motive of physical education and sport are inspired indimension political or ideological. 2) School sport of soviet is attempt not only physical fitness improvement of child and student but national defense power. 3) Soviet pick out and then train top athletes in early stage with application G.T.O, B.G.T.O system. 4) It is not almost inter scholastic game, and participation of game is accomplished through sport chub movement. 5) Top athletes of soviet are trained in physical education college and sport boarding school. 6) In sport boarding school is made a specialty one or two event sport. 7) In curriculm physical education and sport boarding school, there are many physical exercise and science section subject but there are few socio-cultural section subject.