The purpose of this study is to investigate the impacts of spectators’ identification of sponsors and attitudes toward sport events and sponsorship on the effectiveness of sponsorship. BY convenience samples of 315 and 400 participants were recruited in 2009 National Athletic Games and 2009 OEC Taipei Ladies Open. The valid questionnaires were 289 and 320.The survey questionnaire included four scales: measures of identification of sponsors, measures of attitudes toward sponsorship and sport events, and measures of effectiveness of sponsorship. Results coming from the statistics were as follows: 1. The descriptive analysis shows the sponsors in 2009 OEC Taipei Ladies Open were much more recognized than those in 2009 National Athletic Games. 2. Confirmatory factor analyses showed that the model fit (NFI = 0.93, IFI = 0.95, CFI = 0.95, RMSEA = 0.059), construct reliabilities and convergent validities of the scales were acceptable (Construct reliability: 0.89-0.93, Convergent validity: 0.64-0.77). 3. Structural equation model analyses showed that three path coefficients were significant. The path coefficient between the attitude toward the event and the effectiveness of sponsorship was the highest, 0.37, compared to the path coefficient between the attitude toward the sponsors and the sponsorship effectiveness, 0.35, and the coefficient between the identification of the sponsors and the sponsorship effectiveness, 0,21. The variance explained of the sponsorship effectiveness was 51%. 4. In order to attract enterprise sponsors, the research suggests that the host organization may offer more benefits to exchange. 5. In order to enhance consumers’ impressions of the sponsors, the research suggests that enterprises can utilize richer and more unique ways to communicate with the audience.
