The purpose of this study was to investigate the attack and defense switching factors between the soccer winning and losing teams. The Data were gathered from 28 games in 2002 World Cup Soccer Game. By video taping and repeatedly reviewing, the substantial findings were obtained by means of the computation of Chi-square: 1. There were no significant differences in the variables of 'being snatched,' 'being intercepted' 'being blocked,' and 'foul' between the winning and losing teams. 2. The winning teams performed better than the losing teams in defense factors, including 'being snatched,' 'being intercepted' and 'being blocked'. 3. The winning teams had better performance in 'one to one forced-snatch,' 'intercepting tactics,' and 'blocking the flight route in shooting'. 4. There were less fouls in the winning teams indicating that winning teams have more chances of free kicking.