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The purpose of this study was to provide a model for surveying the effect of attitude towards sport advertising on perceived value and purchase intention. The research is applied in terms of purpose and descriptive and survey in terms of data collection method. Data collection tools were included of questionnaire, interview and library study. The statistical population of this research was customers of Sport stores in Chabahar Free Zone. Purposive availability sampling method was used (n=333) and data were analyzed using descriptive and inferential statistics. Findings showed that fit indices of the model are proportional (RMSEA = 0/064, CFI=0/93, RFI= 0/92, NFL=0/89). The variable “personal use” at the significant level (0.05) had highest load factor (0.70) among effective factors on attitude towards sports advertising. The results showed that positive attitudes toward advertising could not guarantee the purchase of sports products by itself, but value creation in consumers as mediator factor can lead to buy. It is suggested that advertisers of products and services pay more attention to the attitude of audiences and advertising agencies such as mass media try to have more control over the nature of sports advertising.