The purpose of this study was to determine the effects of kinesio taping on lumbar muscle strength and flexibility. The samples for this study were 61 normal subjects(35 experimental group, 26 control group), aged 19 to 29 years. The data were analyzed by paired t-test. pearson and bivariate correlations. The results of this study were as follows : 1. The lumbar muscle strength was significant change in the experimental group(p<0.05). 2. The lumbar muscle strength was no significant change in the control group(p>0.05). 3. The flexibility was significant change in the experimental group and control group(p<0.05). 4. The lumbar muscle strength and flexibility were high associated in between session reliability(p<0.05).