This study was achieved by literatures analysis and deep interview to understand Super Basketball League's (SBL) first three seasons hosted by the Chinese Taipei Basketball Association (C. T. B. A.). The result: The C. T. B. A. developed Taiwan basketball games through balancing SBL's resources, furthermore increasing the value of the game; The phenomenon which was both Non-profit organizations and enterprises cooperated mutually developing a partnership from which both parties equally gain.