The purpose of this study was to discuss the influences among participant motivation, activity involvement and flowing experience on participants of sailboat. Research samples were athletes who participate in sailboat. Research method was questionnaire survey. The instruments include scales for participant motivation, activity involvement, flowing experience, and demographics of the participants. Purposive sampling was sampling methods. Mailing was used to collect data. 280 questionnaires were distributed totally. 226 valid questionnaires were returned. The percentage of validation was 80.7%. In accordance with research purpose and verifying hypotheses, the study utilized descriptive statics, item analysis, reliability analysis and structural equation modeling to analyze data. The research results showed the participant motivation had positive influence on activity involvement; the participant motivation had positive influence on flowing experience; the activity involvement had no influence on flowing experience.