The purpose of this paper is to examine the arguments for the “other” in physical education & sport. They are regard as a part of moral education and character building. It is shaped in them the general moral norms to the “other”, such as generosity, sympathy, altruism, sociality and democracy, to say nothings of sportsmanship and fair play, for they much involve the relationship to him/er. But those are groundless arguments at all. In that case, it would be necessary to clarify the structure of “the self-the other” relation in them. The “other” is indispensable to shape the self-identity. Best friendship is achieved by sport competition with him/er. Though the relation to the “other” in the arguments can be explained by the structures of Buber's “I-Thou” relationship and sport rule that the both hold on, it is much necessary to elucidate the structure that be realized “I-Thou” relationship and sport rule. From this viewpoint, it would be important to re-examine about the “Physicality”, to elucidate how the self-body is structurized to the “other” and to consider the “topos” of physical education & sport.