Purpose: The Studying of Tourism Attraction, Sports Tourism Attraction and Revisiting Willingness. Method: This study adopted questionnaire survey. Questionnaire consisted of "Scale of Tourism and Sports Attraction "and "Scale of Revisiting Willingness ". The research was conducted on a convenience sampling of the spectators at the titan Sun-Moon Lake Marathon 2015. Four hundred survey instruments were distributed, and 384 effective instruments were returned, for an effective response rate of 96%. The data processing tool was the through LISREL and SPSS 12.0 for Windows, along with the Confirmatory Factor Analysis, Item Analysis, T-test, One-way ANOVA, Scheffe's method and Stepwise Regression Procedure. Results: The data obtained was analyzed with statistical techniques. First, the data showed significant differences in factors of "natural landscape"、"Humanities assets", "Public facilities"、 "Media"、"Recreation motivation". But, there was no significant difference with "experience" factor. Second, Attraction was effectively predictive Willingness to participate of the spectators' "experience" factor was the most predictive, but to watch the game will be the tourists, it is based on "natural landscape" factor was the most predictive.