The goal of this study is to construct indicators of the diversity level of sport resources in primary and middle schools, and meanwhile to verify their content validity, reliability, discriminant validity and predictive validity. Based on equipment standards set by the National Bureau of Primary and Middle School Education, the 102th annual report of school physical education, expert opinions and interviews with teachers, the indicators of the diversity level of sport resources were developed. Stratified random sampling was used and 30 valid questionnaires from primary schools and 28 from middle schools were collected in Tainan. The Cronbach's Alpha of the scale is 0.772, larger than the recommended value 0.70. Pearson correlation coefficients among six indicators were between 0.287 and 0.621, indicating the indicators were discriminant. In addition, 150 teachers from the 30 primary schools (five per school) and 140 teachers from the 28 middle schools (five per school) answered a scale about their perceived diversity level of their schools’ sport resources. The correlation coefficients between the perceived diversity and the indicators were between 0.399 and 0.424, indicating the predictive validity was met. The diversity level indicators of sport resources in primary and middle schools in this study meets reliability, discriminant validity, predictive validity and can be used to measure the diversity level of sport resources in other schools and compare that in other countries.