Abstract: In the current qualitative research field of sport anthropology and even sport science, most of the results only present the "research on the research object" while failing to reveal how the research subjects are generated. In order to uncover the veiled process of theory generation, the field investigation process of Bamboo Canoe Drifting into the campus in Southwest China is studied, and an ethnographic writing and reflections on "how the subjects are generated" is conducted to demonstrate an anthropologist's "coming-of-age ceremony" and the generation process of the academic issue "power, interests and moral practice" during the Sports Intangible Cultural Heritage entering the campus. It is observed that the generation of sport anthropology issues is a dynamic process, following the path of "presupposition-disintegration-suspension-focus", and its realization depends on the researcher's empathy ability and iterative thinking, among which "empathy" is the basis for the emergence of unexpected material, while "iteration" is the path for unexpected materials walking to theory.