The purpose of this study is to discuss the relationship about attitude toward baseball, corporate recognition, corporate identification and sponsorship effect. 822copies of questionnaires were sent and 722 were valid returned corresponding with a 87.83% return rate. Collected data were analyzed with Amos7.0. After analyzing, the study generates the following results. First, attitude toward baseball sport had a negative effect on sport sponsorship effect. The reason may result from spectators could not tell from the difference between advertisement and sponsorship. Second, attitude toward baseball sport had a positive effect on corporate recognition. Corporate could gain more recognition through spectators' strong support on attitude toward baseball.