This study argues that the eSports live streaming viewers have a triple identity. It aims to investigate how eSports live streaming can turn streamers into consumers and potential eSports tourists from the aspect of viewer psychology and behavioral intentions. Based on 776 valid online questionnaires from eSports live streaming viewers, we use Stimulus‐Organism‐Response (SOR) theory to identify how their watching experience is influenced and what their behavior towards gifting streamers and purchasing tickets for offline eSports is. Using SmartPLS 4.0 to analyze causal relationships among variables, the research affirms that four specific live streaming stimuli positively affect telepresence and immersion, leading to increased gifting and purchase intentions. This article thus elucidates the psychological and behavioral mechanisms of eSports live streaming viewers, shedding light on their transition process into consumers and potential eSports tourists. The results provide valuable insights for eSports live streaming operators and demonstrate their contribution to eSports tourism.