The purpose of this research was to rebuild the image of the company by providing resources to establish the sport event sponsorship strategy. Having people to participate in the sponsored marathon tournament, the company gets a chance to have a close look at the attitude and involvement of the participants and their relationship to the corporate image. The results to establish the purpose of this research through the structure equation model are: First, the corporate image has a significant causal relationship to the participants' attitude and involvement. Second, the corporate image is directly effected by the involvement(0.43), indirectly effected by the involvement(0.08); directly effected by the attitude(0.50) of participants; the participants' attitude is directly effected by the involvement(0.17).