本研究旨在探討2012傳奇再現夢幻球星邀請賽觀眾態度、辨識能力對贊助效益的影響。以2012傳奇再現夢幻球星邀請賽現場觀眾為受測對象，透過問卷調查法發放問卷500份，回收有效樣本457份，以瞭解現場觀眾背景現況、現場觀眾對贊助企業的辨識度與觀眾態度、企業辨識能力對贊助效益之影響。並以描述性統計、結構方程模式進行分析，研究發現如下：一、本研究中的現場觀眾主要以男性（55.3%）為主、年齡分佈主為25歲以下者（46.1%）、教育程度則以大專程度（62.6%）為主、月收入部分以30,000元以下（47%）為主、職業部分以學生（32.6%）為主。二、整體模式方面，觀眾態度對企業辨識能力具有正向顯著影響；觀眾態度與企業辨識能力對贊助效益均具有顯著影響。整體模式透過統計檢驗結果與各項配適指標皆達標準，顯示本研究模式假設成立且具有良好的配適性。

The purpose of this study was to determine how the attitude and identification of the audience influenced the effectiveness of sponsorship n the game "Rise of Legends 2012 in Taiwan". The subjects were audiences who participated in "Rise of Legends 2012 in Taiwan". There were 457 valid samples returned from 500 distributed questionnaires. Data analyses included descriptive statistics and structural equation modeling (SEM). After the statistical analysis, the findings were as follows: 1. In this study, the audiences were mainly male (55.3%), age distribution was mainly under 25 years old (46.1%), education level mostly were college level (62.6%), the monthly income was essentially below thirty thousand dollars (47%), and the occupation was mainly students (32.6%). 2. In the overall model, the ability of the audience to identify the corporate sponsors had a significantly positive effect on audience's attitudes; the audience's attitude had a significantly positive effect both on identification and effectiveness of sponsorship. As a result, the final model had a good fit, and this study three path coefficients were significant.