In the context of sports development, the demand for sports resources is increasing daily, and improving the efficiency of sports resource allocation is especially important. This paper first explores the principle of sports resource allocation, selects indicators according to input and output, and constructs an efficient evaluation system for sports resource allocation. Then, we use the fuzzy cluster analysis method to optimize the objective function and the FCM algorithm to select the cluster center and the number of clusters. To study the efficiency difference between urban and rural sports resource allocation, we analyzed the effectiveness and reliability of sports resource allocation in urban communities. The study shows that the average classification accuracy of the FCM algorithm is 97.87%, and the mean value of sports resource allocation efficiency in towns is 0.1348 higher than that in villages.