The objective of this research is to identify the elements of a podcast production that foster and facilitate audience gratifications. The Uses and Gratifications Theory posits that consumers of media seek out desired content to fulfill their needs or gratifications. This qualitative media content analysis researches gratifications derived from sports podcast consumption by analyzing fifteen podcasts in three different categories: high-ranking, medium-ranking, and low-ranking. Through the qualitative content analysis of over 54 hours of podcast content, the emergence of four structural content elements that seem to foster and facilitate audience gratifications were identified. The implications of the findings of this research promote practical measures that can be taken to enhance podcast production, as well as advance the utility and application of the Uses and Gratification Theory in communications research.