The body has the characteristic that is not only value-free but also value-oriented. Values are goods: they are things that human beings find desirable. We pursue many values which related the sporting body. In one way or another all people in the field of sport science and physical education have opportunities to improve people’s lives through value pursuing. Which values are most important? What are the possibilities to make harmony such values with our real good life? This research studied the Max Scheler’s value prioritizing theory through his work 『Formalism in Ethics and Non-Formal Ethics of Value』. He criticized the Formalism especially Kant’s Ethics and tried a new attempt toward the an foundation of Ethical Personalism. He suggested that ranking value criterion composed of five principles. First the durability carry more high value than those that do not, Second the impartibility carry more high value than those that do not. Third, the value established(end values) carry more high value than those that was established(mean values). Fourth, the experiences that include satisfaction carry more high value those that do not. Fifth, the values was determined by the value ranking according to the absolute value. According to his value theory, the value criterions was applicable in sporting body. So the sporting body should be dealing as one of the ethical personality, not as just things. In other words, sporting body should pursuit the internal value such as justice, honesty, tender, goodness, etc. So the sporting body would be ethical and moral value in -it-self. The modern society has the danger with value conflicts in the sport world. We should put the efforts on seeking the real value of the sport and real meaning of sporting body.