The purpose of the study was to understand relationship and prediction of work stress, work values and organizational commitment. Subjects of the study were 2004 participants at the Formosa Sport Coach Association (2004). The effective 204 coaches were used to collect data. Data were analyzed by factor analysis, Pearson-moment correlation, and multiple regression analysis. The results indicated that: 1. there was significant positive correlation for the most part of between work stress and organizational commitment of sport coach. 2. there was significant positive correlation for the most part of between work value and of sport coach. 3. There was significant predictor with work stress and work value of sport coach to organizational commitment.