Abstract: Under the background of multiple types of urbanization development, sport town construction has accumulated a lot of practical cases and rich experience in western developed countries, and there is a set of perfect and mature construction system and development mode. The theoretical origin and cognitive basis of sport town can be reinterpreted from the perspective of "garden city theory", "regional core theory" and "urban cultural capital theory". The re-recognition of its value should start from the dimensions of industrial transformation and cultural reconstruction, social integration and community building, the spatial convergence of regional productivity, and the construction of new lifestyles for small towns. The dual value orientation of economy and culture replaces a single capital orientation and policy drive. Based on those, the paper puts sport towns in a long historical period, with an in-depth investigation and comparison between China and foreign countries, trying to find out the background differences and development motivations of the growth of sport towns in China and the West, and put forward policy suggestions from the dual dimensions of industry and culture.