To evaluate effects of Sam so on Pye Tang(SSOPT) Water Extract plasma cortisol concentration and plasma $CO_2$ in the Rabbit. The results obtained were as follows. 1. Intravenous administration of SSOPT water extract at the dose of 0.5ml/kg remarkably increased plasma cortisol concentration on 1 hour. 2. Intravenous adminitration of SSOPT Water extract at the does of 1.0ml/kg significantly decreased plasma $CO_2$ on 1 hour. 3. Intravenous adminitration of SSOPT Water extract at the does of 0.5ml/kg remarkable decreased plasma $Na^+$ from 1 to 4 hour and 1.0ml/kg significantly decreased plasma $Na^+$ on 1 hour. 4. Intravenous administration of SSOPT Water extract at the does of 1.0ml/kg remarkably increased plasma $k^+$ from 1 to 3 hour. 5. Intravenous administration of SSOPT water extract at the does of 0.5ml/kg significantly decreased plasma $CI^-$ on 3, 4 hours. and 1.0ml/kg remarkably increased plasma $CI^-$ on 4 hour. These results suggest that therapeutic action of SSOPT water extract for athma may be reated with the increment of plasma cortisol concentration and the decrease plsma $CO_2.$.