The purpose of this study was to examine the factor structure of the "Self Handicap Scale for Sports" by using exploratory and confirmatory factor analysis with different samples. There were 581 students at National Taiwan University who participated in this study. The participants were first randomly assigned into two independent samples. The exploratory and confirmatory factor analyses were then conducted respectively with these two samples. The result of exploratory factor analysis revealed that there were two factors underlying this scale, including "making excuse" and "reducing effort". Moreover, the results of confirmatory factor analysis confirmed the two-factor structure model and retained seven items. In the future, researchers were suggested to use these two subscales, i.e., "making excuse" and "reducing effort", to study relevant issues of self-handicapping, and to develop effective coping strategies.