Purpose: This paper analyzes the Market Structure for Taipei Sports Centers through modern theories of industrial organizations from the perspective of Market Concentration, Entry Barriers, and Product Differentiation during 2003-2013. This paper was demanded the related financial reports form the staff in Taipei Sports Centers for carrying on research. Method: By applying CR4 and Herfindahl-Hirschman index results in high consistency, the result of the study show that after 2010, our Sports Centers was the low concentration one. Every year, operating revenue and frequency of use of Taipei Sports Centers are increasing steadily. It also encourages people to develop the healthy habit of regular exercise. Through different design of facilities and sport subjects, causes Product Differentiation among Sports Centers. To Sports Centers, the main Entry Barriers are the difficulty to obtain the ownership of the land and Operating concessions.