International Journal of Neutrosophic Science IJNS 2690-6805 2692-6148 10.54216/IJNS https://www.americaspg.com/journals/show/278 2020 2020 Amity Institute of Information Technology and Engineering, Amity University, Noida 201313-Uttar Pradesh, India Prem Kumar Singh The m-polar and multi-dimensional data sets given a platform to deal with multi--valued attributes. In this case, a problem addressed that sometimes the attributes may contain many types of opposites, non--opposites and neutrals values as for example Rainbow. One of the best examples is sports data sets where each time the value of an attribute changes several time towards the given team, the opposition of the given team as well as draw conditions. The precise representation of these types of data sets and their mathematical analysis are crucial tasks for the research communities. The current paper tried to develop new mathematical set theories for precise representation and analysis of sports data via plithogenic set and its mathematical algebra. 2020 2020 81 89 10.54216/IJNS.010204 https://www.americaspg.com/articleinfo/21/show/278