Mega sporting events can be defined by their impacts on the society and state and complexity in organization and delivery channel. I challenge the events which include its various characteristics such as economy, culture, law, politics and they must not be treated as just typical single and simple sports event. The top of the ideology and value system of Olympic games may be deduced from the philosophy of Olympicism. The games are organized under the framework that made by International Olympic Committee and Olympic spirits as driving forces are strongly impact on the growth of the events. The paper concludes that while the prospect of economic growth is the driving force behind bids for hosting the mega sports event (i.e., Olympic Games), the legacies that follow their hosting are difficult to quantify, prone to political interpretation and multifaceted. Single and multi-sport events of all natures are multiplying, an increasing number of cities and countries want to host such events, and sponsorship is on the rise both in terms of the number of business organizations wanting to be involved as well as the dollar amounts associated with sponsoring event. These statements are especially true for mega sporting events. Such events are traditionally defined as events designated as being a ‘must-see’ event able to attract worldwide publicity. Countries and cities vigorously compete to host sports mega-events because they perceive that doing so will enhance their image and stimulate or boom-up their economies. International sporting events necessarily require substantial expenditures on infrastructure, organization and security and critically depend, therefore, on public subsidization. Accordingly, careful attention is paid to the presence of constraints on interest and concerns on the goods and service and on the sources of many side of Olympic business and capital investments. One of the reasons for the increased popularity of mega sporting events is the supposed legacies the events can bring to the host region. These legacies are thought to change or impact the host region arguably for the better. Therefore, we should consider the inner and exterior elements of the event, size of the festival, certain degree of intervention of government or private corporation, and public entities, etc. These range of the political, social, economical, physical and cultural effects comes from sports event can be negative as well as positive. This paper reviews the literature on the features of such events and, drawing particular examples from recent Olympic Games which was held over the world cities, it identifies the nature and extent of their impacts on the host country and community. This work analysed many kinds of effect on the society that stemming from the sports and especially legal side of the effects were narrowly examined. Furthermore, my arguments are focused on the reviewing both positive and negative point of view of the impacts of the mega sports events.