The primary purpose of this study was to investigate the history, development and current operations of corporate sponsorship for Taiwan’s college baseball teams. Additionally, the study examined the benefits of the sponsoring relationship for corporate sponsors, as well as how the effectiveness of sponsorship was measured. Furthermore, the study looked into insights and expectations for future development of sport sponsorship. A total of 13 subjects consisting of team coaches and administrators from colleges and companies were surveyed. Sponsorships analyzed included those of Fu jen Catholic University, Chinese Culture University, National Chia-yi University, Taipei College of physical Education and Sport, national Taiwan College of physical Education and Sport, and National College of Physical Education and Sport. In order to have a clearer picture of the college-company relationships, in-depth interviews were conducted, as the major method, to collect relevant data. The study found that: (a) Corporate sponsorship for Taiwan’s college baseball teams started from 1977. The time length for the sponsorships ranged from two to twelve years. (b) Written agreements were developed to define the rights and responsibilities for both parties involved in the sponsorships. The documents were to be effective for one to five year5s, with 3-yearones being the most common undertaken practice. (c) For most of t5he companies, the sponsorship caused no adverse impact, except some employees’ workload was slightly increased. Employees’ self esteem was enhanced when their company’s sponsoring team won, and the winning became a dialogue topic between them and their customers. And, (d) it was suggested, by the companies, that government’s coming up with more incentives, college’s better enhancing their team performance, and players’ taking part in company activities were very imperative in soliciting future corporate supports.