運動贊助是現今運動賽會籌措經費的主要來源之一，良好的運動贊助策略，提供了運動組織與贊助商之間一個創造雙贏的機會，但如果操作或選擇不慎，則可能造成雙方的傷害。本研究以98年度大專運動會酒商贊助的爭議為例，從法律的觀點及菸酒類贊助的限制進行探討。本研究認為在無違法之虞的情況下，該贊助商的贊助方式或許可以更為精緻，以降低爭議。然禁止菸酒產業進行廣告與運動贊助已是不可阻擋之趨勢。面對此一爭議，與其訴諸道德或社會觀感，不如邀集學者專家對於此一議題作深入的探討，喚起社會大眾對於運動贊助相關議題的重視與討論，將更具教育意義。

Sport sponsorship was one of the major funding sources for a sport event. Good sponsorship strategy can create a win-win situation for both sport organizations and sponsors. However, there is a chance to cause damage to both sides if incorrectly manipulated. This study was to discuss the dispute of liquor distributors sponsoring 2009 Intercollegiate Athletic Games from the point of view of legislation and limitation regarding with sponsorship by tobacco and alcohol industries. It is suggested that this sponsor’s sponsoring approach to the sport event can be done more delicately to avoid any potential disputes as long as there is no legal concerns. However, advertising and sponsorship provided by the tobacco and alcohol industries are more and more unwelcome and banned in some sport events worldwide. When facing with such disputes, the discussion or seminars held by scholars and experts would be more recommended than resort to moral or social sentiments. It is also easier to draw the attention of the public and will be more meaningful if it can revoke their focus and discussion on subjects related to sports sponsorship.