The commodification of sports in Taiwan has been getting more explicit in recent years. This thesis, drawing upon interpretation and compilation of releveant scholarships, data, and intervies, attempts to give a description of the role of mass media in the commodification process. The operational mechanism of media/sport complex, in sport, is only to create even more profits. Media increases its circulation and advertisement by producing sports programs and reports; while sports organizations rely on media and increase their major three sources of income--tickets, sponsorship, and TV rights. Meanwhile, because of its domination of those profit sources of sports organizations, media is even able to hold sway over sports in various ways. Following this argument, this thesis moves to examine the operation of local media/sports complex according to the historical development of local professiional sports industry since the 1990's. The transfoprmation of local media market structure--especially for the electronic broadcasting--has intensified combination of media and professional sports.