Abstract: This paper discusses the problem of reconstructing physical education system in earthquakestricken schools，emphasizing that reconstruction of immaterial sport culture should be the focus of reconstruction work.The authors hold that reconstruction of ethnic sport resources，protection and inheritance of ethnic sport culture and inspiration of national spirit are the goals of reconstruction work.This paper also discusses the material and immaterial aspects in reconstruction of school physical education and suggests that increased investment，improved policies and optimized resources are the major approaches to the above mentioned goals.

Key words: earthquake stricken areas, school physical education, intangible culture, theoretical framework, construction