The study focused on the planning, development and validation of the Instructional Material in Physical Education for the Senior High School students. Using the research and development (R & D) design, this research developed material on Health Optimizing Physical Education 2 focusing on an individual, dual and team sports. To achieve the purposes of this research, the paper underwent development and validation. In the development stage, the researcher conducted the needs assessment to nine Senior High School Physical Education teachers and found out that they prefer worktext covering five sports such as athletics, table tennis, badminton, volleyball and basketball. The researcher based the outline of the lessons in the worktext on the Department of Education (DepEd) format, which includes the curriculum objectives, teaching-learning processes and the assessment and enrichment activities. The material also underwent rigid review before its preparation for validation through proper correspondences to the experts. In the validation stage, the researcher completely processed the material from acceptable procedures among three experts in the field. All factors were considered, namely the content, format and technical aspects, presentation and organization, accuracy and up-to-date information. Revisions were made on the content, format, presentation and organization and accuracy.