Futsal is characterized by being one of the most practiced and taught sports in schools. This great adhesion is due to the great popularity it has in Brazilian society. There are many methodologies used by teachers to teach this sport. Tactical games by understanding are one of these possible methods of teaching this content. The present work aims to analyze the application of a proposal for teaching futsal based on the methodology of tactical games by understanding with students of the second year of high school. This study is characterized as a reflective report of quali-quantitative character and descriptive nature. The instruments used in the research were: a) proposal to evaluate the level of tactical knowledge in futsal: a reference for collective sports authored by Souza (1999) and b) teacher's field diary. Twelve futsal classes were taught under the method of tactical games by understanding in two second-year high school classes, from a school belonging to the State School Network of Ceará. The sample consisted of 26 students regularly enrolled in that year. Regarding the application of the teaching proposal, it was found that it requires a high level of organization, knowledge and adaptation from the teacher to develop the students' declarative and decision-making tactical knowledge, because the teacher's intervention was extremely necessary. With regard to the level of declarative tactical knowledge and decision-making, it was found that the students presented a low level of initial knowledge that was significantly elevated after the proposed intervention, as Class A increased 23% of the knowledge and Class B 22%.In reference to the participation of the students, they demonstrated satisfaction, enthusiasm and great commitment in the resolution of tactical games, showing dissatisfaction when the classes ended. It is concluded that the teaching proposal was very well accepted by the students and significantly increased the level of declarative tactical knowledge and decision-making in the futsal of the investigated students.