The purpose of the study was to assess the spectators’ identification of the sponsors in Taiwan High School Games of 2002. Subjects, 1230 volunteer spectators, were asked to respond to a self-made questionnaire, The data was analyzed by descriptive Statistics, t-test , ANOVA and Pearson Correlation. The study found: 1.Among the sponsors, Far East Department Store was ecognized by the Spectators the most, while Cheng Loong corp the least. 2.There was no correlation between spectators’ sex and marriage status with their identification of the sponsors. 3.The spectators’ age correlated with their impression of a corporate image, their willingness to buy a product and their liking for a brand. 4.The spectators’ occupation, educational background and monthly income had a positive correlation with their identification of the sponsors. 5.Spectators’ experiences of different activities correlated with their impression of a corporate image , their willingness to buy a product and their liking for a brand. Key words:sponsorship of corporations,the spectators’ identification of the sponsors,sponsors.