The research is to analyze the impacts on the development of China’s sports industry after China enters WTO(World Trade Organization) The methods of this research are mainly to analyze the current researches of the same issue and to study the real cases of Mainland China. By suing the problem analysis, I have also concluded some points for Taiwan’s sports industry to be aware of the same situation when Taiwan Gets in WTO: A. Despite the late arise of China’s sports’ industry, the rich resources of itself provide the advantages for China after entering WTO. B. Most of the sports industries in China are still under the control of the China government. If China has no sound and profound regulating mechanism for the development of sports industry and no plan for increasing the cultivation of the sports’ managers, there might have a great impact on those sports industries when China gets into WTO. C. There are pros and cons form China to enter WTO. The government is sure to make reaction plans earlier for the impacts to come, so is the Taiwan government. D. For protecting the sports industry when getting into WTO, both governments should have the proper organization and prepare the action plans to release the pain of the early stage. E. National Council on Physical Fitness and Sports should take a broad vision and cautions step on the research for finding the niche market and creating new sports industry when Taiwan enters WTO.