This study aims to discover and analyse the implementation of Physical Education, Sports, and Health learning during the COVID-19 pandemic at the UPTD Galur Elementary School, Lendah, Panjatan, Samigaluh, Kulon Progo Regency, Special Region of Yogyakarta. This study utilises a quantitative descriptive research design with a one-shot case study approach using a survey method. The sampling technique used was total sampling. The sample in this study was 88 physical education teachers in the UPTD Galur, Lendah, Panjatan, and Samigaluh areas. The instrument in this study was an online questionnaire using a google form containing ten questions—the data analysis technique used quantitative descriptive analysis with percentage data. The results showed that during the COVID-19 pandemic, 100% of teachers continued to provide physical education learning, 68.2% of teachers used online learning methods, 54.5% physical education learning according to lesson plans and 18.2% according to lesson plans but did not coherently, 100% use Whatapp group learning media, 98.9% of students are enthusiastic and participate well in learning, 100% of teachers work with parents of students so that the physical education learning process endures, 45.5% of teachers say that in its implementation some learning is by the lesson plans, 100% of the assessments were based on the collection of assignments and exams, 50% of teachers said that online learning assessments were not practical, and 47.7% of the obstacles in online physical education learning were having difficulties in accessing the internet.