Although the development of sports sponsorship seems to be strong and shows no sign of slowing down, from the academic standpoint, there is a deficiency in theoretical basis and empirical research on enhancing the sponsorship relationship. Therefore, this paper began with the literature review of sponsorship and went on to discuss the service quality and business-to-business relationship. Finally, a potential model of assessing service quality in sponsorship was presented. Service quality has been recognized as a necessary marketing strategy for many industries. In sports industry, particularly those sports organizations delivering excellent service quality to corporate sponsors and customers will be distinguished from other competitors. Consequently, service quality must be addressed as a component of excellent marketing in soliciting and strengthening the sponsorship relationship.