Practice and researches in the integration of sports and arts have had a long history. By the coordinated development of contemporary theater, modern technology and the education system, "sport performing arts" has gradually played a unique role in the events of sport competition and performing arts. How to use the existing sport culture, to embrace the educational thoughts of contemporary art, and to synchronously interact each other for enhancement are issues for a sport arts educator to resolve. Based on the above background and motivation, the author expects to explore and to plow both theory and practice wider and deeper in the sport performing arts education system. In this paper, performance theory, art education theory and system, and the views from sport philosophy will be used to explore the impacts of arts education on the development of sport performing arts. During the development of arts, culture, sports, and education, how to integrate each other to make the sport performing arts become a unique art and sport characteristics of Taiwan will also be discussed.