Introduction: One of the important and practical theories in the field of organizational learning is the theory of absorptive capacity. The purpose of this research was to develope and apply the theory of Absorptive capacity in sport business.
Methods: The research was applied in terms of purpose. It was done qualitatively. Data was collected using semi-structured interviews with 24 managers and entrepreneurs in the sport industry. The interviewing process continued until theoretical saturation was reached. The researchers used triangulation, respondent validation, and peer examination strategies to validate the research process. The data was coded in two steps.
Results: The findings of the research showed that the expanded model of absorptive capacities includes three main themes: 1- sources of knowledge acquisition, 2- understanding, transformation and application of knowledge, and 3- benefits and consequences of knowledge development in sports business.
Conclusion: The findings of this research show that a sports company or business can improve its strategic, innovative and marketing capabilities by creating, storing and effectively disseminating knowledge. Taking advantage of this theory helps managers of sports organizations to provide new ideas and innovations in their services and products by absorbing new knowledge, and this will benefit the organization and the company from the point of view of branding and economy.