Abstarct: The purpose of this study was to investigate the relationship between spiritual intelligence, mental health and moral decision-making among physical education teachers in Mashhad. This study was explanatory-correlational and data gathering was through field observation and questionnaire. The population of the study was all physical education teachers in Mashhad (798) from which 260 teachers were selected through random sampling using Morgan table. After data gathering the problematic questionnaires were taken out and 184 questionnaires were used in data analysis. The questionnaires used in this study included Cethol’s moral decision making, Abdollahzadeh’s spiritual intelligence, and Goldberg and Hillier’s mental health. Low scores on mental health was indicator of the absence of any illness and showed that the scores were mentally healthy. Spearman's rank correlation coefficient and multiple regression were conducted in data analysis. The results revealed that there were negative significant correlations between spiritual intelligence and mental health (r = -0.41, p≥ 0.01) and mental health and moral decision making (r= -0.238, p≥ 0.01), and also a positive significant correlation between spiritual intelligence and moral decision making (p= 0.249, p≥ 0.01). The results of multiple regression showed that generally there is a meaningful relationship between spiritual intelligence, mental health and moral decision making (R=0.329, Sig=0.001). The amount of coefficient of determination clarified that 10.8% of the whole variance in moral decision making is related to spiritual intelligence and mental health variables and 89.2% is related to other factors not taken into account in this model. The implication is that the educational system can help teachers in making moral decisions in solving problems by holding training sessions for them and familiarize them with the concept of moral decision making and its effects.