摘要:The article describes the dependence between the media value of an NBA player (AVE) generated mainly in social media,and the amount of his contract and earnings obtained from advertising activities carried out. It is pointed out that despite the fact that the data in the media space are not entirely accurate (a media fact),this research shows a strong dependence between the media value and the real value (professional contracts,amount of remuneration for participation in promotional campaigns). This may mean that the media space is not only an organisational creation in which the player realises himself but a space in which values are generated,cocreating the final material value,which is contracts or players’ remuneration for participating in events. The research described is based on the assumptions that the streaming of value flowstakes place on the boundaries of the organisational space of sport,in this case,the NBA,where these boundaries are exceeded in order to increase the value of the player by converting processes from real to virtual and then media space (Cieśliński 2015,2020). Moreover,the phenomenon of conversion,i.e.,the course of processes from the media space to the virtual and media space,also generates material values for the players,the show,the club,or the institution involved in football games. Thus,the theory,on the basis of which the explanation and description of the dependence between the media value (intangible) and the value generated in reality (tangible) was described.