This report was prepared by the Division of Physical Education and Recreation to assist in the interpretation and implementation of the Revised Regulations of the Commissioner of Education governing physical education passed by the New York State Board of Regents. Part One of this report presents the new regulations as they were passed by the Board of Regents. Part two presents the different areas which were affected by the new regulations & guidelines to assist in the interpretaton and implementation of these regulations. Suggestions and ideas for the planning of physical education programs are also included. The areas covered involve (a) school district plans, (b) curriculum, (c) required instruction, (d) attendance, (e) personnel, (f) facilities, (g) administrative procedures, and (h) a basic code for extra class athletic activities. (MK)