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This article takes up the sport policy and sports science debate on the recognition of competitive computer and video games—so-called eSport—as sport and pursues the goal of differentiating sport and eSport on the basis of systems theory considerations and reflecting on the functions and consequences of recognizing eSport as sport. It begins by addressing the questions of how sport can be observed at all with the help of theories and which epistemological position underlies the systems theory approach. This is followed by a consideration of sport in terms of systems theory as a social functional system and by reflection on forms of structural coupling between the sport system and other social functional systems. In light of these theoretical considerations, the connectivity of eSport to the sport system as well as the functions and consequences of such an integration for structural couplings between the sport system and the systems of health, education, the economy, mass media, and politics are analyzed. The article concludes with an outline of perspectives for future scientific observation of sport and eSport. [ABSTRACT FROM AUTHOR]