The aim of this study was to identify the importance assigned by futsal coaches with different education levels to the sports performance factors (technical, tactical, physical and psychological) and to the training contents. The sample was divided into three groups (novice: n=35, intermediate: n=42; and elite coaches: n=15) depending on the degree of specific education, coaching experience and the level of the teams trained. To achieve this goal, the coaches answered a questionnaire previously validated by specialists in sport sciences. The results showed significant differences between the novice and elite group in small-sided games, inferiority games, opposition and execution timing of the training and drill items. The analyses also showed significant differences between the novice and intermediate group in inferiority games and opposition of the training and drill items. Although, no differences were identified between groups for the remaining performance factors and training and drill items considered, the identified trends provide a baseline related to the knowledge that contributes to the development of expertise of futsal coaches.