摘要:the importance of perceived value in the various scientific and scholarly works of marketing has been considered in recent years. therefore, studies show that perceived value of perceived value can be effective in clarifying consumers' behavioral decisions, including football spectators. the aim of this study was to identify the main components of the perceived value of the iranian football spectators. The methodology of this research was qualitative to reach the level of theoretical saturation through interviews with the professors of sport marketing management, public administration, football executives and a number of spectators ( n=31 ). also three - way coupling technique is used to validate the validity of the findings. the results consist of 213 open codes, which were categorized in 11 effective factors of perceived value of perceived value of the iranian football spectators. the main components of perceived value include benefits and costs. The benefits include: product benefits, services benefits, personal benefits, image benefits, psychological benefits and social benefits and costs: including monetary costs, time costs, energy costs, psychological costs and social costs. according to the importance of spectators for the country 's football, football responsible organizations can plan on these components to achieve positive outcomes of perceived value of spectators, such as increasing the loyalty and prosperity of the country.