Physical activity is a crucial part of preventing or reducing childhood obesity, and may also yield important academic and social benefits. However, many children do not attain the level of daily physical activity recommended by the Centers for Disease Control and Prevention (CDC). Schools are uniquely positioned to provide students opportunities to increase physical activity through physical education (PE) classes and involvement in sports teams. In view of the federal government's role in promoting the health and welfare of children, the Congress is currently considering a number of proposals aimed in part at increasing the physical activity of youth. To assist the Congress as it considers options for increasing physical activity among students, the Government Accountability Office (GAO) was asked to review (1) the status of opportunities for elementary and secondary school students to participate in school-based physical education or sports activities; and (2) what challenges schools face in providing physical education and sports opportunities. To conduct this study, GAO reviewed federal survey data; interviewed state, district, and school officials in selected states, as well as federal officials and others with relevant expertise; reviewed relevant federal laws and regulations; and reviewed studies on the benefits of physical education and sports for students. GAO makes no recommendations in this report. The Departments of Education and Health and Human Services provided technical comments, which were incorporated as appropriate. Appended are: (1) Estimated Percentage of All Middle and High Schools That Offered Interscholastic Sports in 2006, by School Level; and (2) GAO Contact and Staff Acknowledgments. (Contains 3 figures 27 footnotes.)