Entertainment
Entertainment is an event, performance, or activity designed to give pleasure or relaxation to an audience (although, for example, in the case of a computer game the "audience" may be only one person). The audience may participate in the entertainment passively as in watching opera, or actively as in computer games.
The playing of sports and reading of literature are usually included in entertainment, but these are often called recreation more specifically, because they involve some active participation beyond mere leisure.The industry that provides entertainment is called the entertainment industry.
Sport
Sport is an activity that is governed by a set of rules or customs and often engaged in competitively. Sports commonly refer to activities where the physical capabilities of the competitor are the sole or primary determiner of the outcome (winning or losing), but the term is also used to include activities such as mind sports and motor sports where mental acuity or equipment quality are major factors.