Do You Match Your Content To A Sponsor Or Your Sponsor To Your Content?

When it comes to building galleries and free sites, etc, etc?

Do you choose the content first and then select the sponsors site that you want to promote with that content or, do you choose the sponsors site and then the content?

I typically go with choosing a sponsor first then choosing content that will compliment that sponsors site that i will be promoting however, lately i seem to be doing a lot more matching a sponsors site to the content for some reason.

Do you have a preferred method of matching content/sponsors together that you use and which one usually gets gets chosen first for you?

Regards,

Lee