This study was designed to investigate the perceived multiple intelligences of spectator sports (PMISS) for the fifth and sixth year elementary school students, and examine the relationship between PMISS and academic performance. This research focuses on the application of the theory of multiple intelligences, watch sports curriculum design and development of multiple intelligences scale related to sports watch, a total of eight dimensions, each dimension with four items. An experimental research design was used and there were 84 participants. The group one of 42 students was under the guidance of the researcher, but the other group of 42 students did not have any guidance. Data were collected prior, during, and after the eight-section course. The results show that watching sports can be associated with multiple intelligences. Second, multiple intelligences are positively related to PMISS. Third, both multiple intelligences and PMISS have partial positive relationships with academic performance. The comparison of the two groups showed that the guidance of the researcher had positive effects on PMISS. From the above study found that watching sports programs can stimulate and promote awareness of multiple intelligences and further partly relate to learning performance. This study contributed to design watching sports curriculum, develop a scale measuring PMISS and examine the relationships among multiple intelligences, PMISS, and academic performance.