近年來，企業期望藉由贊助體育運動活動提升自身品牌形象，許多大型運動賽會便成了首選。自1985年至2016年間，TOP計畫的收入成長了高達約945%，由此可見，贊助體育運動相關活動已成為企業重要的行銷策略。然而，隨著官方贊助權利金水漲船高及對官方合作品牌等限制，伏擊行銷就此誕生。2020東京奧運除了舉辦地點同位於東亞地區，且中華隊寫下史上最佳成績，使得臺灣人民對於本屆賽會的關注度較2016年里約奧運上升，帶動相關周邊商品的需求，許多伏擊商品也就此誕生。本研究係以問卷調查的方式，透過描述性統計、獨立樣本t檢定、單因子變異數分析、皮爾森績差相關分析等研究工具，探討臺灣體育運動相關科系學生能否正確識別出伏擊行銷活動，及對其的態度與購買意願，有效問卷216份。研究結果發現消費者普遍較難識別伏擊行銷活動，但對伏擊行銷抱持著負面態度，也對於非2020東京奧運官方授權周邊商品購買意願較低。另外，當消費者的運動涉入程度越高，其對伏擊行銷態度越負向，非官方授權商品的購買意願低落。因此，本研究建議賽會主辦方與贊助商應加強消費者對於自身品牌的識別與認知，且提升賽會涉入程度較低的觀眾參與度，以防範伏擊者伺機而動。

In recent years, companies are looking to boost their brand image by sponsoring sports events. Many sport events have become the first choice. Between 1985 and 2016, revenues from the TOP program have grown by as much as 945%. Sponsorship had become an important marketing strategy. However, as the official sponsorship rights rose and restrictions, ambush marketing was born. 2020 Tokyo Olympics was held in the same region and the Chinese Taipei recorded the best performance, which led to a greater interest than 2016 Rio Olympics. The demand for Olympics products rose and many ambush products were both. This study explore consumers could correctly identify ambush marketing, brand attitudes and purchase intentions. The results revealed that consumers generally have difficulty in identifying ambush marketing activities, but have negative attitudes towards ambush marketing, and are less willing to purchase products that are not officially authorized by the 2020 Tokyo Olympics. In addition, the higher sporting involvement, the more negative their attitude toward ambush marketing and the lower their willingness to purchase non-official products. Therefore, this study suggests that event organizers and sponsors should strengthen consumers' brand recognition, and increase the participation of spectators to prevent ambushers marketing.

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