This paper starts from the value of human,defines the value of sports subject from realizing the human' s value in each branch and intersection of each branch,at the same time,reconstructs value system of sports subject.The result shows that the body value is to promote adaption and development of human organism,prevent alienation of human body;the body and soul value is that soul spreads freely in body sports,it is the bridge of human' s body and soul;the out value is that human' s rational and perceptual get to one union,it is the brillian...