The purpose of this study was to identify the relationship among player attributes, player and team identification, and game viewing intention. In order to achieve this goal, 343 spectators 17 years or over were selected at 4 professional soccer team games in 2010, but among them, 43 were excluded because their responses were deemed to be unreliable. Valid data were then analyzed by using PASW Statistics 18.0 to apply the following methods - descriptive analysis, exploratory factor analysis, confirmatory factor analysis, reliability analysis, correlations analysis, and regression analysis. The results are as follows: First, player attractiveness in terms of appearance, athletic performance, and game play attitude, as well as player similarity affects player identification. Second, this player identification has an effect on team identification which has an effect on fan’s match attendance intention.