Since the Bilingual living environment has become a vital national policy, county and city government and research centers have conducted research and develop teaching materials to achieve the main goal. In recent years, more subjects have been putting effort into learning through foreign languages. Physical Education (PE) is often the subject chosen for applying multilingual initiatives based on content and language integrated learning (CLIL). CLIL provides students with enhanced opportunities to acquire skills and knowledge in additional languages, while learning a variety of subjects. Student can learn a second language through daily life and natural patterns, since Physical Education is taught in English. How can we add more value to bilingual PE lessons, not just motor skill development and language, but also achieve competency? Variability of practice is critical in quality physical activity for children, and it increases the formative value of physical activities. The textbook of Taipei municipal for PE covers new curriculum, provides a work plan, and explains how to plan PE-in-CLIL units and lessons. In the text book, we consider the beneficial effect of PA level, motor development, and variability of practice to develop competencies with international perspective and cultivate a new generation of citizens.