”Soprt sponsorship” has been one of the most popular promotion activities of private enterprises in recent years. The reason is people pay more attention to their health conditions, and do more sports than before. It means they are regardful of sports information, such as where and when the competitions will be held. Therefore, private enterprises are willing to support sport competitions with funds, materials, human resources and skills in order to promote their own commercial products. “Physical education” is almost all-inclusive but based on sport skills. Successful development of physical education relies on excellent athletes, high-class sport skills, good-quality competitions and brilliant sport performance. All of these are in great demand for financial aid. In other words, development of physical education gets twice the result with half the effort if it receives enough sponsorship, and private enterprises will happily reap a bumper harvest from the promotion by means of their sport sponsorship. From this points of view, sport sponsorship and physical education seem to be the brothers who share weal and woe. If they are very cooperative, not only physical education but also the sponsor enterprises will achieve distinction and complete success in both respects.