This paper used CPBL regular season games average attendance numbers, numbers of win in whole season and numbers of win of inter-team to investigate the league competitive balance, inter-team competitive balance and relationship between competitive and attendance numbers in 2003 to 2006 by Gini Coefficient and Person product correlation. The results as follows: 1. Competitive balance very balance in 2005 season, but in 2003 competitive balance was unbalance. 2. League competitive balance with average numbers of attendance had weakly positive relationship. 3. Inter-team competitive balance with numbers of attendance had weakly negative relationship.