This study was aimed at investigating the value perception to bowling sport for Hsing Kuo University of Management. Sample of this research included 360 students who taking bowling as their elective subjects and the number of effective questionnaire were 311(86%), males 215 students; females 96 students .The item analysis was performed on collected data by using the criterion of internal consistency, showing excellent rate for all test items. The results of this study were followed:for student of different sexes or academic systems, the interior factors with respect to bowling sport value were extracted from factor analysis as healthy mind, human life contribution, personality cultivation and self-achievement, in which the factor healthy mind showed strongest respondence and then the quality life, while the factor self-achievement having weakest respondence.