Abstract: The integration of artificial intelligence into sports has become a new trend of social development in the new era. Technology and body have become the subject of sport ethics, and judging whether it has ethical value will become an important standard for the development of sports. It is found that the ethical issues between artificial intelligence and sports are actually the relationships between technology and human, or between the progress of science & technology and human development. And it can also be extended to be the ethical relationships between human body and science & technology. The integration of artificial intelligence into sports is basically the process that science and technology promote the realization of the value of body ethics, that is, the perfect integration of technology ethics and body ethics. It outlines the ethical generation logic of technology and body by taking body as the ethical basis, life as the goal and morality as the ethical ruler. However, there are still ethical dilemmas in integrating artificial intelligence into sports including the offside of ethical subject, bias of ethical value, intensified ethical crisis and chaos of ethical boundary. From the perspective of body subjectivity, humanism orientation, code and morality, and limited technology, the ethical principle, content, standard and boundary of integrating artificial intelligence into sports are put forward, which will standardize and guide the popularization and application of artificial intelligence technology in sports in the new era.