The research aims to identify sunk costs and their impact on the competitive advantages of the fitness industry institutions for a sample of workers in the fitness industry centers in the Arab Republic of Egypt, in addition to showing the difference in that according to the variables of gender - experience, and administrative level. To achieve this, the researcher used the questionnaire of (Sunk costs) and (Competitive advantages of the fitness industry) as a tool for collecting data and information from an exploratory sample consisting of (47) and a basic sample of (402) workers in the institutions of the fitness industry in the Arab Republic of Egypt. The results of the research showed that the calculated (Ka2) value is greater than the tabular (9.49), for all the statements of the two questionnaires, where the calculated (Ka2) value ranged between (43.373: 146.085), which shows that there are statistically significant differences in all the statements. As the results indicated in the light of the research hypotheses that There are degrees of degrees in a large group and a value of T (-0.014), which is a statistically significant value at the level (0.001), in favor of females, while there are differences in the average degrees and samples between males and females on Make decisions based on sunk costs, the greater competitiveness and the total score where The value of T (1.045, -0.161, 0.399) respectively in favor of males