This paper investigates the impact of sports development, expenditures on health and economic growth in Nigeria between 1981-2013 through the application of Ordinary least squares technique, Augmented Dickey-Fuller technique in testing the unit root property of the series and co- integration test. The results of unit root suggest that all the variables in the model are stationary at levels and first difference. The OLS result revealed that government expenditures on health is not statistically significant but have positive relationship with GDP,  The results also revealed that government on sports possessed a negative impact on economic growth.. A major policy implication of this result is that concerted effort should be made by policy makers to sustain government sporting facilities by adequate and efficient maintenance.

KEY WORDS: Government Expenditure, Economic Growth, Health Expenditure, sports expenditures.