This chapter outlines the analytical framework and structure used to evaluate the economic value of sports in Germany. The chapter distinguishes between tangible effects, such as contributions to gross domestic product (GDP), investment, employment, and sponsorship, and intangible effects, including social, educational, and health benefits that are more difficult to quantify. Since the economic impacts of sports are interconnected and include both measurable and nonmeasurable components, the chapter emphasizes the need for an integrated perspective. Therefore, the book combines empirical findings, methodological reflections, and trend analyses to update and expand on previous research. Central data sources include German sports satellite accounts, sports development reports, and international scientific studies, which provide a comprehensive evidence base.