The participating sport industry is one of the core sport industries, emphasizing a kind of business model that consume and produce in the meantime. And the carrying capacity can control the service quality of the participating sport industry, avoiding to cause hustling in usage space or the service quality descend; it can also allow the executive manager for example to decide the price, to set the upper limit of the service number and to allocate human resources. This study takes the K swimming club in south Taiwan for an example, estimating its biggest carrying capacity, and the optional carrying capacity. Then, exploring its revenue, expenditure, and profit, and evaluate the length of time to cover its building cost. Due to the technical problem in collection data, this study only explored the admission ticket revenue since it was higher than any other club business item. The result also provides references to the c1ub for policy-waking.