This paper examines the differences in attitudes toward sports sponsorships between smokers and nonsmokers, and between beer drinkers and nondrinkers, in the United States, Canada, and Australia. The key findings are that beer drinkers have significantly more positive attitudes toward beer sponsorships than do those who do not drink beer, whereas smokers have significantly more positive attitudes toward tobacco sponsorships than do nonsmokers. In general, attitudes toward beer sponsorships are significantly more positive than attitudes toward tobacco sponsorships. This difference in attitudes can be explained by the greater social acceptability of drinking as compared to smoking.