目的：一、探討Nike廣告中符號之意涵；二、分析Nike廣告中符號所隱含之意義；三、探析Nike 如何利用符號影響消費者之認知。方法：以Nike於2012倫敦奧運期間所播出的Nike：Find Your Greatness（London）做為研究對象，採用羅蘭．巴特（Roland Barthes）的符號學理論為基礎，將廣告中符號分成「倫敦」、「運動種類」、「不同背景變項的人」，試以解讀廣告中符號的意涵。結果：一、廣告中連續使用16次London符號、12種不同種類運動、5種背景變項作為廣告基礎；二、廣告多次使用倫敦（London）的符號，使Nike與London產生連結，並透過不同的運動種類象徵奧運比賽的多樣性，進一步藉由五種背景變項代表奧運精神—運動無國界（sports for all）。結論：奧會應與賽事轉播單位訂定相關契約，以確保贊助商擁有優先購買廣告時段的權力，而倫敦奧運雖訂有奧運符號的相關使用辦法，卻未針對同一符號大量使用進行管控，Nike才得以合法跨界，達成伏擊行銷的策略。

Purposes: (1) to explore the meanings of symbols in the commercial; (2) to analyze the connotation derived from symbols; (3) to realize how Nike utilize the symbols to affect the cognition of consumers. Methodology: The researchers divided the commercial into three symbols such as London, sports and people. Adopting the R. Barthes' theory of semiotics as a theoretical basis to explain the denotation of the symbols and deconstructing the connotation of the symbols. Results: (1) There was 16 times of London symbol, 12 different kinds of sports and 5 variable backgrounds continuously used as the foundation of the commercial. (2) Nike connected to London by the repeated its symbol, various sports were characterized as varied games of Olympics, and the four variable backgrounds symbolized the Olympics spirit-Sports for all. (3) The commercial described the scenario to construct the bridge between Nike and the Olympic Games in the consumers' mind. Conclusion: Nike manipulated the symbolic meanings and the existent time to to try to misunderstand people that Nike was one of the Olympics partners. The findings showed Nike was able to legitimate cross-border and reach ambush marketing. Therefore, Sports organizations should contract with relay stations to ensure that the sponsor has the power to give priority to purchasing the commercial time slots.