The objectives of this study were to determine level of acquisition, implementation and differences of pedagogical content knowledge among physical education teachers It also examined the relationship between pedagogical content knowledge and its implementation during physical education lesson. About 149 of Form 4 physical education teachers in Ulu Kinta, Perak, Malaysia secondary schools and 125 physical education teachers of X class in upper secondary schools of Surabaya, Indonesia were involved in this study. Data of the study was collected through questionnaires The findings delineate a medium level (M = 2.90) of pedagogical content knowledge of Malaysian physical education teachers and 86.3% have implemented in their lessons. Whilst the Indonesian physical education teachers acquired a high level of pedagogical content knowledge (M = 3.69) and 94.2% have implemented during their physical education lessons. There was a significant (p = .00) difference among Malaysian and Indonesian physical education teachers on acquisition of pedagogical content knowledge. The findings also delineate a medium positive and significant relationship between pedagogical content knowledge and its implementation during physical education lesson of Malaysian (r = .622, p < .01) and Indonesian (r = .647, p < .01) physical education teachers respectively. The results of the study implied that pedagogical content knowledge is a specific domain to teaching process. Teachers are able to develop their current dimension and goals or contemporary of pedagogical content knowledge based on current needs and their own ability and contentment. Therefore, teachers should acquire pedagogical content knowledge so that their teaching would be meaningful and effective for students learning.