The purpose of this study was to examine the extent of access to play and to watch a sport in Taiwan and how the accessibility influences the relations of sport participation and spectatorship. A national probability sample of 2,147 respondents from the Taiwan Social Change Survey was used. The accessibility of one sport participation uses the number of participants who take part in the sport or physical activity most or the second most frequently as an index. The accessibility of one sport spectatorship uses the number of participants who watch the sport on television most or the second most frequently as an index. The results showed that with the consideration of specific sports and their accessibility, relationships between participation and spectatorship were moderate and positive for some sports, for example the correlation coefficientsφ 0.43 for golf, 0.37 for tennis, 0.32 for basketball, and 0.26 for badminton. Comparisons of participation and spectatorship accessibility among different types of sports showed that the most asymmetrical types of sport were jogging, running, and baseball, softball. The participation of jogging, running was much higher than spectatorship, whereas the spectatorship of baseball, softball was much higher than participation.