By using the methods of literature review and logical analysis,this paper analysed the value and dilemma of digital governance of urban sports in China,and put forward the path.Value:It promotes the re-integration of sports resource elements to improve governance efficiency,promotes the leapfrog development of sports service level to improve the quality of service supply,and creates full coverage of sports digital empowerment to promote resource sharing.Dilemma:The pattern of multiple co-governance has not yet formed,the simple,efficient and pragmatic governance mechanism needs to be improved,and data barriers restrict the integration and sharing of sports governance resources.Path:We should strengthen top-level design to build an overall pattern of interconnected and diverse co-governance,strengthen comprehensive governance to build a simple,efficient,pragmatic and effective governance mechanism,and strengthen digital construction to improve the governance level of urban sports data elements.