本研究針對臺灣與美國報導林書豪內容取向與篇幅，進行檢視有關運動價值，進而瞭解不同報紙對林書豪刊載的幅度、內容取向之差異與運動價值分類之報導則數之比例。本研究以紐約時報、自由時報與聯合報刊載林書豪之運動價值觀為研究內容，以內容分析法進行研究。研究結論：臺灣報紙運動新聞中出現最多的運動價值為社會性目的價值，主要項目為：勝利、和平、國際地位及國家主義；美國紐約時報的社會性目的價值，主要項目為團隊凝聚力、自我實現、個人主義及群體主義，其次為個人性目的價值，臺灣報紙運動新聞中出現主要項目為：健康及愉悅；美國紐約時報的運動新聞中出現主要項目為：物質回報以及享樂。

This study used content analysis method to explore about the content tropism and sport values of Jeremy Lin's stories is in media report of The United States:The New York Times within Taiwan: The Liberty Times and United Daily News. The sport values is understood such as the articles in newspaper, the difference of content tropism and the classification of sport values in different newspapers. The conclusions are based on four sport value of The Rokeach Value Survey (RVS) as follows: 1. The most frequent sport values are the social value orientations. In Taiwan newspaper, The main items are victory, peace, global presence and nationalistic, and In The United Stated, The New York Times' main items are team cohesion, self-realization, individualism and collectivism. 2. The second sport values are the individualistic orientation. In Taiwan newspaper, the main items are health and cheer, and in The United Stated, The New York Times' items are material rewards and pleasure.