本研究旨在探討2010洲際杯棒球錦標賽參與者之態度，以及對企業贊助效益之影響。採用問卷調查法，採便利抽樣的方式進行，於2010年10月23日至31日在臺中市洲際球場及雲林縣斗六棒球場進行問卷調查，有效問卷442份，採用SPSS 10.0版進行統計分析，以α= .05為顯著水準進行統計考驗。結果得知現場觀眾以男性觀眾居多，年齡在13至28歲間者佔全部觀眾79.64％，大學以上學歷者達81.22%，高達八成以上觀眾月收入均低於平均國民薪資所得。觀眾對棒球運動及贊助企業的態度依序為「對贊助企業的商業態度」、「對棒球運動的態度」、「對贊助企業的公益態度」，觀眾認為贊助效益依序為「知名度效益」、「形象效益」、「促購度效益」，此三構面皆介於普通與同意之間，顯示企業贊助之公益形象及商業認同未能有效轉化成觀眾對贊助企業之行動支持，男性觀眾對棒球運動的態度明顯較女性來的正向支持，月收入的高低會影響到現場觀眾對對贊助企業的商業態度與對贊助企業的公益態度。

　　This study discusses the participants’ attitude and corporate sponsorship benefits of the 2010 Intercontinental Cup baseball tournament. The results indicated that the participants mostly male; participants aged between 13-28 years for 79.64 %; university degree or above for 81.22%, the monthly income of more than 80% of participants were lower than the average of national wage income. The attitude of the participants of baseball and corporate sponsors were "enterprise business attitude", " baseball sport attitude ", "public attitude" on the corporate sponsors; the sponsorship benefits were "well-known efficiency", "image benefits", " promote effectiveness". The male participant’s attitude of baseball was significantly higher than the female; the level of monthly income will affect the participants’ attitude for the "enterprise business attitude" and "public attitude".