This study is concerned with the particular circumstances, personal rewards and costs, which Irish post-primary principals and physical education (PE) teachers identify as affecting the implementation of the revised junior cycle PE syllabus and in the future revised senior cycle physical education and new Leaving Certificate PE. The concepts of the `local context of implementation¿ (Kirk and Macdonald, 2001) and `zones of enactment¿ (Spillane, 1999) are utilized to illustrate those factors that impact on decisions made to embrace revised curriculum. Qualitative data are reported from questionnaires returned by school principals (n = 417) and PE teachers (n = 405). A common constraint affecting the implementation of the revised syllabus included an already over-crowded curriculum. Benefits and costs of implementation related to the examination of physical education increasing the status of PE (reward) and the reduction in non-examinable PE (cost). © 2005, North West Counties Physical Education Association and SAGE Publications. All rights reserved.