Research has established that physical activity and participation in athletics provides important health and social benefits for children. Certain federal laws help ensure that kindergarten-12th grade schools provide students with disabilities opportunities to participate in physical education (PE) and extracurricular athletics equal to those of their peers. However, national associations have questioned whether students with disabilities receive opportunities similar to their peers. Regarding students with disabilities, GAO was asked to examine (1) what is known about the PE opportunities that schools provide, and how do schools provide these; (2) what is known about the extracurricular athletic opportunities that schools provide, and how do schools provide these; and (3) how the Department of Education (Education) assists states and schools in these areas. GAO analyzed federal survey data; reviewed relevant federal laws and regulations; and interviewed state, district, and school officials in selected states, as well as parents and disability association officials. To improve the opportunities for students with disabilities in PE and athletics, GAO recommends that the Secretary of Education facilitate information sharing among states and schools on ways to provide opportunities and clarify schools' responsibilities under federal law. Education agreed with both of our recommendations. Appendices include: (1) Scope and Methodology; (2) Student Participation in Physical Education and Extracurricular Athletics in District and Schools We Visited; (3) National Data on Student Participation in Physical Education and Extracurricular Athletics; (4) Comments from the Department of Education; and (5) GAO Contact and Staff Acknowledgments. (Contains 19 tables, 4 figures, and 38 footnotes.)