Purpose The purpose of this research is to provide implications for the study of the physical education curriculum in Korea and China by comparatively analyzing the revised high school physical education curriculum in the two countries. Methods Using Bereday(1964)’s four steps of comparison model in education, this study focuses on the format and content of the general high school physical education curricula of Korea and China, each curriculum having been revised respectively in 2015 and 2017. Results First, in terms of format, both countries consider PE a necessity and share similarities in regard to course structure, credit allocation and document format. Nevertheless, though both countries are oriented toward competency-centered education, there are some differences with respect to official education curriculum documents, numbers of subjects and hours of study based on the reality and situation of each country. Second, in terms of content, both countries present various teaching methods and evaluation principles for the sake of acquiring core competence. However, the Korean curriculum prefers to advocate learning of the value of physical activity to achieve core competencies, while the Chinese curriculum prefers to focus on acquiring athletic skills and health knowledge for achieving core competencies. Conclusions After comparing physical education curriculum in both countries, two implications could be obtained. One is that the consistency problem in Korea should be solved between the core competency, the teaching and learning methods and evaluation standards. The other is that, in China, integrated value of physical education should be paid more attention and core competency as well as teaching and learning methods should be considered.