本研究應用價值理論，發展非現場觀賞運動活動的價值量表，並進行價值的二維空間非對稱性分析。使用問卷調查，詢問受訪者18個觀賞運動活動屬性的重要程度、17個效益體驗的同意程度和獲得9種價值類型的程度。於2011年NBA例行賽、MLB和CPBL季後賽期間，於中部地區隨機抽樣國、高中和大學各一所，於教室內發放，並請學生帶問卷回去給非學生填寫。有效問卷815份。驗證性因素分析顯示價值量表的信效度可以接受。二維分析結果顯示愉悅在自陳顯性價值及從屬性和效益而來的隱性價值皆高，仁愛價值則皆較低。遵從和權力的顯性價值大於隱性，為被動性的價值，是觀賞運動中的必要元素。而球賽屬性可以帶來興奮、成就和普世性價值（隱性大於顯性），是主要引發觀賞的價值。

This study applied the value theory to analyze the values associated with media spectator sports. Reliability and validity of the value scale were examined, and an asymmetrical analysis in a two-dimensional space was also executed. A survey was adopted with a questionnaire asking respondents their perceived importance of 18 spectator sport attributes, level of experienced 17 benefits, and degree of 9 value types (with three or four individual items). By random sampling, a junior-high school, a senior-high school, and a university were chosen in the central Taiwan. During 2011 NBA regular season, and MLB and CPBL playoffs, a survey was administered in the classrooms. College students also helped recruit non-students to answer questionnaires. Totally, 815 questionnaires were valid. Confirmatory factor analysis showed that the reliability and validity of the value scale was acceptable. The results of the two-dimensional analysis showed that hedonism was high in both dimensions of the explicitly self-reported value and the implied value correlated with attributes and benefits, whereas benevolence was low in these two dimensions. Conformity and power were higher in the explicit value dimension than in the implied value dimension, indicating they were passive values and the core of the spectator sports. By contrast, stimulation, achievement, and universalism were higher in the dimension of the implied values correlated with spectator sport attributes, indicating that the audience would watch sports to fulfill these values.