There is some evidence about the low relationship between physical prowess and cognitive function (Posthuma, Mulder, Boomsma & de Geus, 2002). The aim of this paper is to investigate the relationship between cognitive variables (spatial ability, reasoning, numerical ability, inductive reasoning, and reasoning and verbal comprehension) and physical prowess in sport performance (agility circuit, coordination circuit, horizontal jump, swimming and sprint racing). Two studies were performance. In the first one we applied a battery of standardized cognitive tests and a battery of physical grading tests to 400 subjects. When we applied factor analysis to the physical prowess and the cognitive variables, we found one general factor in cognitive variables and one general factor in physical prowess. We found a low relationship between both factors (.21). In the second study we compare the cognitive abilities in elite and amateur sport people. Results show that elite gymnastics people present higher cognitive abilities than amateur sportspeople. It should be relevant in order to clarify the total set of variables involved in sport performance.