本研究從現場觀眾對於棒球運動的態度、贊助企業的認同、企業辨識的能力角度探討，藉以分析贊助廠商的運動贊助效益，並於2007年11月6日至11月18日2007年第37屆世界盃棒球賽期間於天母棒球場、新莊棒球場、台中洲際棒球場、台灣體院棒球場的現場觀眾以便利抽樣方式進行施測，共發出822份問卷，有效回收722份，並以描述性統計、複選題分析、獨立樣本檢定、辨識數分析及Scheffe事後比較法進行分析。經過分析與討論後得到以下結論：
一、世界盃棒球賽的現場觀眾以男性，每月收入在15000元以下，具有大專學歷，年齡介於21∼28歲之間為主。
二、台灣大哥大是辨識率最高的廠商。
三、台灣大哥大、賀寶芙、好樂迪KTV、台灣啤酒、吉列、RED BULL為辨識率超過五成的廠商。
四、現場觀眾對棒球運動的態度對運動贊助效益有負向影響，對贊助企業認同有正向影響，贊助企業認同對企業辨識能力有正向影響，對運動贊助效益有正向的影響。

　　Sponsorship has become a trend in the sport industry. Through sponsorship, sport organizations and enterprises exchange mutual benefits and create a win-win situation. Sponsorship benefits can be evaluated from different aspects. In this study, sponsorship benefit in term of consumer perspective was assessed. Therefore, the purpose of this study was to examine consumer identification on corporate sponsorship, the demographics of the spectators, and the marketing effect of sponsorship.
　　Spectators who attended the 2007 Baseball World Cup Game in Taiwan in November 2007 were the subjects of this study. Random sampling was used to collect the data. 822 questionnaires were collected and 722 were valid which resulted a high return rate of 87.84%. After data collection, the data were analyzed by SPSS10.0 with and descriptive statistics and One-way ANOVA, and AMOS 7.0.
The results of the study were in the following:
1.The major attendees were male, 21-28 years old, had college degree, and had an average monthly income of NTD 15,000 and below.
2.Taiwan Mobile had the highest recognition rate.
3.In the ranking of corporate identifying effectiveness based on spectator number and percentage, the first six corporate were: Taiwan Mobile, Herbalife, Holiday KTV, Taiwan Beer, Gillette.
4.After analyzing with AMOS 7.0, the study generates the following results. First, attitude toward baseball sport had a negative effect on sport sponsorship effect. The reason may result from spectators could not tell from the difference between advertisement and sponsorship. Second, attitude toward baseball sport had a positive effect on corporate recognition. Corporate could gain more recognition through spectators’ strong support on attitude toward baseball.