This study classified the factors of the motivation for spectating track and field events into personal factors(escape, accomplishment and health) and environmental factors(athletic performance, facility, and marketing). Moreover, this study verified the accommodative influence of sports involvement upon the influence relationship between the motivation for spectating track and field events and the intention to rewatch the game and also recommend to others. The analyzed data of the study was collected by survey. It was held on August,27,2011 targeting the Daegu IAAF(International Amateur Athletic Federation) World Championship audience, people of all ages, using simple random sampling method. Total 374 copies were used, and the analyzed results are as follows; First, the result of analysing the relationship between the motivation for spectating track and field events and its influence relationship on the intention to rewatch the game and also recommend to others shows that health, athletic performance, facility, and marketing had a positive effect on the intention of rewatching the game, and escape, accomplishment, athletic performance and marketing had a positive effect on the intention of recommending to others. Second, the result of analysing the accommodative influence of sports involvement on the influence relationship between the motivation for spectating track and field events and the intention to rewatch the game and also recommend to others reveals that as the involvement of sports got higher, accomplishment, health and athletic performance were more influential on the intention to rewatch the game. In addition, athletic performance, facility, and marketing had a bigger influence on the intention of recommending to others. Therefor sports involvement has a accommodative influence on relationship between the motivation for spectating track and field events and the intention of rewatching the game and also recommending to others. Therefore under biased consequence accommodative influence partially affected the result.