近年來，多層次街頭流行文化開始受到青少年歡迎，這樣的休閒活動同時具有塗鴨藝術、 DJ、饒舌音樂以及街頭舞蹈等元素，本研究以街頭舞蹈之休閒活動參與者爲研究對象，針對其活動精熟度與持久利益之關係，探討成本所扮演的角色。活動精熟度是決定持久利益獲得之重要因素，但同時亦受成本（時間成本、經濟成本與機會成本）角色之影響。本文有效樣本共314份，以SPSS 12.0中文版爲資料分析工具，進行描述性分析、相關分析、層級複迴歸分析等。研究結果顯示，街舞休閒活動參與者的精熟度越高，所獲得之持久利益就越高，活動精熟度越高，所付出成本就越高，參與者所獲得之持久利益越多，其成本相對就高。參與者的精熟度程度愈高，以及成本付出愈多，則其持久利益相對增加，當參與者之活動精熟度受到成本的調節，則其持久利益程度也將會有顯著的提升。再者，不論活動精熟度程度高低，高成本參與者之持久利益程度均大於低成本參與者，呈顯著之正向干擾，行爲承諾愈高以及成本愈高，則其持久利益度愈高，當參與者之行爲承諾受到成本的調節，則其持久利益也會顯著提升，不論行爲承諾高低，高成本參與者之持久利益程度均大於低成本之參與者，呈顯著之正向干擾。

The pop culture in the multi-level street begins to be well received by teenagers in the recent years' such leisure recreation activity include Grafitti, Djing, Mcing, and B-Boying. This research regards leisure recreation activity participant of the B-Boying as the research object, to a structural model of activity specialization and enduring benefits associated with costs. The recreation specialization determine enduring benefits that interests element, but also influence of costs including times cost, economic cost, and opportunity cost. 314 effective questionnaires, the statistical analysis utilized SPSS12.0 software in which Pearson's product moment correlation, simultaneous multiple regression, and hierarchical multiple regression were carried out. The results found were: First, costs, activity specialization, and enduring benefits are positively associated. Second, activity specialization is to moderation the enduring benefits by costs. Finally, for B-Boying, the interaction of an activity specialization and costs positively interference effect to the enduring benefits. In contrast, their high costs takers were more enduring benefits than those with low costs.