The purpose of this study was Polls and need assessment of sport board heads of West Azarbaijan Province on status and performance analysis of the Sport boards. That conducted through descriptive-survey method. The research population was sport board heads of West Azarbaijan Province that all of them were selected as statistical sample. A questionnaire was used to collect data. For data analysis, descriptive statistics and SPSS software was used. The results indicated that the sport Boards of the West Azarbaijan are at a good level of performance, although the financial status is not in good condition. Also due to limited resources and facilities of sport boards, the General Directorate of Youth and Sport should pay more attention to them.