Bero Rigauer criticizes the situation of modern sports in his book Sport und Arbeit (1969). He declares that sport is merely disguised work and it has become specialized, bureaucratized, inhumane, and repressive.

Allen Guttmann translated this book into English in 1981. In the protracted translator's introduction to Sport and Work, Guttmann estimates the Rigauer's book as a radical criticism first appeared in systematic form. He considers that Rigauer's criticism is not based on that instinctive dislike of physical activity which has traditionally characterized a number of intellectuals but rather on a belief in the importance of play.

However, Guttmann places himself on the critical standpoint in opposition to Rigauer as a Neo-Marxist. He concludes that the Neo-Marxist's argument against modern sports is exaggerated and a partial truth at best.

In this paper, I critically considered both of Rigauer's Sport and Work and the Guttmann's criticism from the viewpoint of play theory which would be further connected with aesthetics. I suggested the necessity of a new conception of play and work rather than a new conception of sport.