One recent study produced a model that was structured based upon the benefits derived by four parties that are impacted by a sponsor’s decision to engage in the sponsorship of a sports entity. These sports entities may be a team, a league, an organization, an athlete, an event, or a sports venue. The interactions among the four categories of beneficiaries resulted in 12 discrete linkages. A total of 159 potential benefits, some tangible and some intangible, were documented. A second study examined the impact of a recent SCOTUS ruling that declared the Professional and Amateur Sports Protection Act (PASPA) to be unconstitutional. That ruling opened the floodgates for gambling organizations to become involved in sports betting which has further led to the sponsorship of sports entities. In that study, the authors noted 201 benefits that accrue to 14 different groups of beneficiaries that fall into four categories. The current study examines the extent to which the two studies are congruent. Does sponsorship by a gambling organization such as MGM Resorts emulate what one would anticipate with the sponsorship of a sports entity by a non-gambling entity such as Coca-Cola or Citibank