The purpose of this study was to determine whether or not spectators’ perceived image, attitude and purchase behavior of a corporation and its products were enhanced due to the possession of a professional baseball team. The study took MACOTO BANK as the case. The researcher investigated 324 people in Taiwan via telephone interviews and 620 fans of the COBRAS through internet questionnaires. The results are as follows: 1. The majority of spectators were the male college students aged 21-30. Analysis on their behaviors supports the fact that most of them favored the professional baseball sport. This attitude, however may not translate into participation behaviors in reality. 2. There were about 70 percent of the telephone interviewees who were able to identify MACOTO BANK as MACOTO COBRAS’ parental company and they had a more positive attitude than those who were not able to. 3. The analysis on spectators’ opinions indicates that the fans of the professional baseball do have better attitudes toward MACOTO BANK than the public and both of them gave the highest grade to the corporate image, and the others were the affective and the purchase behaviors in order. 4. There were significant differences in different genders, age groups, recognition abilities and the degree of involvement in the professional baseball sport. Based on the results of the present study, the researcher suggests that professional baseball parental companies should put more effort to increase the awareness of professional baseball sport, to attract new fans, such as female and young audiences, and to maintain good relationship with the already existing fans.