A charge density wave (CDW) transition at T CDW = 243 K and a structural phase (SP) transition at T SP ≈ 90 K occur in SrAl 4 with the BaAl 4-type body center tetragonal structure, which is the divalent and non-4 f electron reference compound of EuAl 4. To understand the electronic states of the CDW and SP transitions, the 27 Al NMR measurements of a single crystal of SrAl 4 , which has two cyrstallographically inequivalent Al sites, referred as Al(I) and Al(II), have been carried out in magnetic fields perpendicular and parallel to the c-axis, H 0 ⊥ c and H 0 ∥ c, respectively, at temperatures between 4.2 K and 300 K. In the case of H 0 ⊥ c, the incommensurate CDW state is dominant below T CDW and the resonance line shows a characteristic double-horned shape due to the incommensurate CDW modulation. The commensurate state becomes dominant below T SP. On the other hand, in the case of H 0 ∥ c, only the commensurate state is observed in the whole temperature range below T CDW. The temperature dependences of the Knight shifts of 27 Al(I) and 27 Al(II) for H 0 ∥ c show the different behavior below T CDW. The Knight shifts of 27 Al(I) and 27 Al(II) shift largely and slightly to negative side, respectively, with deceasing temperature. The shifts to the negative side of the Knight shifts are attributable to the core polarization of the d-electrons. The contribution of d-electrons for Al(I) site is stronger than that for Al(II).