A challenge with advertising communications is to better understand beliefs driving people’s attitude toward advertising. Successful use of sport communication requires a better understanding of the beliefs composing attitudes toward advertising through sport. A 4-phase study was conducted to develop a scale measuring 7 belief dimensions as indicants of attitude toward advertising through sport. Phase 1 (N = 125) provided an initial test of the proposed instrument. Phase 2 (N = 215) included an assessment of the revised scale based on internal-consistency tests and exploratory factor analysis. In Phase 3 (N = 424) the scale’s reliability and validity were verified using confirmatory factor analysis. In Phase 4 (N = 263) the internal consistency and factor structure of the scale were reexamined. The combined results provide support for the conceptualization and measurement of the belief dimensions for future investigation of the relationships between beliefs about and attitude toward advertising through sport.