This book looks at the use of theory classes in a traditionally practical subject by physical education teachers in the municipality of Umuarama-PR. The aim was to identify the percentage of theory classes used, the consensus among teachers in defining what corresponds to a theory class, whether there is resistance on the part of students to this methodology and, finally, to analyze the attitude and interpretation of teachers about the relevance of theory classes in the teaching and learning process. The method used was field research in which all the physical education teachers in the state public school system who work in secondary schools in Umuarama-PR were interviewed. The data presented aroused interest in how the relationship between theory and practice has been developed in physical education classes and what the possible consequences of an apparent dichotomy between the two might be in the school environment.