The main objective here is to develop a model representing three managerial skills in top, middle and operational managers in our Physical Education Organization (P.E.O.). For this purpose, sixty people were evaluated including P.E. teachers / lecturers, researchers, and managers whose major were management and planning. A questionnaire covering conceptual, human and technical skills was prepared and validated through a pilot study in the period of 15 days. The data was analyzed statistically using several methods namely binomial test, .spearman correlation test, Freedman variance analysis, and Krosscal - Wallis test of variance analysis. The results reveal a meaningful relation among three skills in managers at different levels. The comparison implied a difference among the skills in these managers, hence Ho failed (test deviation 0.05). According to the results and in top managers, the figures obtained were: 43% for conceptual skills, 35% human skills and 22% technical ones. In middle management, 39% conceptual skills, 30% human skills, and 31% technical. Among operational managers, conceptual 18%, human 39% and technical 43% form the distribution of the mentioned skills. The results confirm the model presented by R.L.Katz and most of the persent theories of management science. Also, the extent ofthe need for the skills in PAO management levels was investigated and confirmed through this research.