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The purpose of this study was to identify and level the factors affecting the attraction and retention of sponsors in sports with an interpretive structural approach (ISM). The present study was applied research in terms of purpose, qualitative in terms of data search and exploratory in terms of data analysis method, which was conducted in the field. The statistical population of the study includes scientific and experimental experts in the field of marketing and financial support in sports who have operational and research experience in attracting financial sponsors in sports. The same number led to information saturation. Data collection tools were library studies, in-depth and semi-structured interviews, and the Delphi questionnaire. Data analysis was performed using interview thematic analysis and ISM interpretive structural analysis. Interpretive structural findings in 52 effective indicators showed that the factors affecting the attraction of sponsors were classified into 7 levels and the factors affecting the retention of sponsors were classified into 2 levels. Officials of federations and sports clubs can use leveled factors to attract and retain sponsors.