This study was clarified the learning in the gymnastics unit of the Hanging Upside Down to Landing (HUDL) on the horizontal bar in an elementary school and clarified the impact to learning of COVID 19. The unit was practiced in a second-grade class at 2019(before COVID-19). Also, the unit in a third grade was practiced in a third-grade class in 2021(COVID-19 calamity). The subjects of the survey were the video of final class in the unit, the description of the learning card, the questionnaire about “immersiveness” and “trial and error”. From the video evaluation, the satisfied level of achievement of HUDSL was approximately 40-50%, so it seemed that HUDL was appropriate material for low grade student. As a result of the correspondence analysis verifying the learning with the learning card, the description about the body part and the tips was found in the latter half of the unit. But there were few descriptions of classmates’ name in the third-grade class than second-grade class. Also, the responses to the “trial and error of third grade students were significantly lower than of the second-grade students all through the unit. These results indicate that the COVID-19 calamity effect on students’ learning is to reduce dialogue between students and impede the transmission of tips.