本研究利用中華職棒大聯盟兄弟象隊球員為研究對象，並利用資料包絡法對多種投入與多種產出之特性，進行球員效率之分析。本研究衡量兄弟象隊球員1999年至2003年之績效時，實證結果發現，實證下球員與球隊效率可描述球隊當年成績，因此可找出球隊於人力資本薪資費用投入上之缺點，加以改進，以增進效率。 Baseball is the most popular sports in Taiwan and has developed for decades. It is an industry with variety input and output. The inputs to baseball players are training, development and salary, while the outputs are players’ performance. Baseball team managers always want to maximize players’ outputs with limited inputs. Because baseball players have different contributions in various aspects, it is difficult to evaluate players’ efficiency under a reasonable criterion. By using DEA(Data Envelopment Analysis) techniques to analyze a professional baseball team in Taiwan, we can assess professional baseball players’ relative efficiency. The result found during 1999 to 2003, the relative efficiency of each player in the target baseball team and the performance of baseball team itself confirm with their records. We can use the result to reform the defects and improve the relative efficiency.