By using the game theory to analyse the game behavior of both sides, the authors finds out the influence of sampling plan by virtue of the game behavior of both sides. They also make use of the principle and deduction of single sampling plan by attributes, which shows the quantitative description of it. The authors then explain in actual life the difference of the game ability of both sides lead to the difference of conforming quality level and nonconforming quality level, manufactuer and consumer's risk rate in implement contract.This offers the thought of analysis.