Economic impact studies have been applied to a wide range of sporting events, which are increasingly viewed as an economic development tool in addition to their recreational benefits. Many sporting events bring a financial gain from games and attendance to the host community each year. It has been suggested that three key factors in an economic impact study should be controlled: data collection methods, use of a multiplier, and interpretation of the results (Wang & Irwin, 1993). This paper illustrates the steps involved in conducting economic impact assessments. Examples from the data analysis of the1998 Taiwan Area Games are also presented.