The purpose of this research is to investigate the factors affecting income generation and employment creation by the private sector in sports. The present research is of an applied type with a quantitative approach in terms of its purpose. Also, considering its nature, it is a descriptive research of the field (survey) type. The statistical population of this study includes sports management professors who have articles and books on privatization in sports, whose academic degree is a PhD and who have at least ten years of relevant work experience, and from among them, 12 people were selected as a statistical sample by simple random method. The Delphi method, the entropy method, and the Topsis method were used to collect and analyze data. The results show that the factors affecting income generation and employment creation by the private sector in sports can be divided into four groups: economic factors, management factors, support factors, encouragement factors, and political factors, and the importance of each of these factors is different. According to the results, support and incentive factors ranked first, management factors ranked second, political factors ranked third, and economic factors ranked fourth. Also, among the options, financial incentives ranked first, with a CL of 0.88, increasing employment ranked second, and tax incentives ranked third. The ranking of other options is based on their CL distance from one.