Abstract: The impact of COVID-19 is sought to be investigated on the sport legacy of the Beijing 2022 Olympic Winter Games through employing the Legacy Plan of the BOCOG 2022 as the analytic protocol of the qualitative data, which is collected through 26 interviews with personnel from the General Administration of Sport, BOCOG 2022, etc.It is revealed that the negative impact of the pandemic is exerted through two means: directly by the pandemic per se; indirectly by the postponement of the Tokyo 2020 Olympic Summer Games.Moreover, the positive impact could be recognised as consequences of: new knowledge gained through the alternation of working patterns of stakeholders; the additionality of the negative impact of the pandemic; the new relationship forged among stakeholders of the Beijing 2022 Winter Olympics.It is concluded with recommendations for controlling the pandemic and easing its negative impact during the preparation stage of the Games and for the development of the legacy of the 2022 Winter Olympics in the pandemic circumstance.