Sport as the pursuit of competition and the achievement of ever greater records goes beyond the dimension of mere physical activity and has many similarities not only with play, drama and art, but also with religion. Symbolic representations of sporting activity are then interpreted in religious terms, e.g. that sport has the power to create a new kind of religion, that sporting and religious experiences are identical, that a specific sporting sacred can be defined. The paper accepts the position that (...) similar phenomenal resemblances (phenomenalism) are not sufficient proof of the essential correspondence of these modes of being (phenomenology), since they touch in different ways on the relation between transcendence and immanence. Sport may point to something beyond empirical reality, but it cannot be a presentation of the sacred. It can become a representation, a depiction, not a making present of it. Thus it is possible to adequately conceptualize the world of sport as an implicit, not explicit, religion. (shrink)