More and more people have paid closely attention on the sin industry due to their high-profit and low-pollution. We tried to find the advantage of sin industry and investigated the relationship between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) for firm profitable factors. Because the gambles’ data are poverty, we increase sin stocks as our research data. We examine the impact of CSR on the gamble stocks with the comparison of the sin stocks and saint stock. In comparing the relation between CSP and CFP, instrumental stakeholder theory, slack resources theory, and the resource-based view were included. Instrumental stakeholder theory and slack resources theory’s relationship between CSR and CFP are positive. Due to limitations in the research, hypotheses were developed based on a basis that don’t include the resource-based point: hypothesis 1, the CSR has positive impact on CFP; and hypothesis 2, the CFP has positive impact on CSR.The results show that the CSR can increase the gambling stocks’ financial performance. Besides, this paper proves that gambling stocks are good to economic development and sin stocks would try to whiten their image after creating future.