本研究以實際進場觀看過P. LEAGUE+賽事之觀眾為對象，採問卷調查方式，進行其對觀賞動機、球隊認同、涉入程度與消費行為之調查；回收有效問卷490份進行分析。研究結果為PLG現場觀眾以男性、20-29歲、大專院校、上班族、 月收入在3萬到4萬元之間 。觀賞動機以「比賽氛圍」、球隊認同以「個人評價」為最高分，涉入程度都是高涉入。消費行為進場多以1-5次、以球隊相關社群獲取資訊、喜愛球隊員、賽事精彩為主要進場考量、與同事 (學) 朋友一起進場通常為2人一起觀賽、多在臺北和平籃球館、購買單場票觀賽為主、最常花501-1,000元的票價、以摩托車作為交通工具、交通時間約31-60分鐘、大部分都購買過周邊商品，最常的花費為501-1,000元、超過9成的觀眾會再次進場、支持球隊以臺北富邦勇士、新北國王為主。不同人口統計變項對觀賞動機、球隊認同、涉入程度與消費行為皆有顯著影響；觀賞動機、球隊認同與涉入程度呈現正向影響關係；不同觀賞動機、球隊認同、涉入程度對消費行為也有部分顯著影響。基此，本研究建議聯盟與球隊必須維持賽事的本質，比賽與球員本身，並加強球迷間的互動。

This study targeted actual spectators who had watched P. LEAGUE+ (PLG) games and conducted a questionnaire survey to investigate their motives for game watching, team identification, level of involvement, and consumption behavior. A total of 490 valid questionnaires were collected for analysis. The research findings indicated that spectator consists mostly of males, aged 20-29, college- educated, office worker, with a monthly income ranging from 30,000 to 40,000 dollars. The primary motivation for watching games is the "game atmosphere," and the highest factor contributing to team identification is " personal evaluative." The level of involvement is generally high. In terms of consumption behavior, most spectators visit the venue 1-5 times, gather information about the team through social media, have a preference for specific players, and consider the excitement of the game as the main factor for attending. They usually attend games with colleagues or friends (usually in pairs), predominantly at the Taipei Heping Basketball Gymnasium. Single-game tickets are the preferred choice, with ticket prices ranging from 501 to 1,000 dollars being the most common. Motorcycles are the primary mode of transportation, with an average travel time of 31-60 minutes. The majority of spectators have purchased merchandise, with expenditures typically ranging from 501 to 1,000 dollars. Over 90% of the spectator expresses the intention to attend again, with support primarily directed towards the Taipei Fubon Braves and New Taipei Kings. Different demographic variables have a significant impact on motives for game watching, team identification, level of involvement, and consumption behavior. Motives for game watching and team identification exhibit a positive influence on the level of involvement. Different motives for game watching, team identification, and level of involvement also have some significant effects on consumption behavior. Based on these findings, it is recommended that the league and teams maintain the essence of the games and focus on the competitions and players themselves while enhancing interaction among fans.

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