The purpose at this study was comparied at effect the pulmonary function to breathing exercise(BE) in water with on land. The result was as follow: FVC(Forced Vital Capacity) was decreased 1.5% in control group, increased 1.5% in BE on land group and increased 6.5% in water group after BE, but no significant difference in water group. FEV1(forced expiratory volume at one second) was increased 0.2% in the control group, decreased 0.7% in BE on land group and increased 5.7% in BE in water group after BE, but no significant difference in water group. MVV(maximal voluntary ventilation) was significant difference in BE in water group who was increased 12.2% after BE. It was decreased 1.0% in the control group and increased 0.2% in BE on land group. VC(vital capacity) was decreased 1.5% in the control group, increased 6.2% in BE on land group and increased in BE in water group after BE, but no significant difference in water group. IC(Inspiratory Capacity) was decreased 0.5% in the control group, increased 7.5% in BE on land group and decreased 2.0% in BE in water group after BE, but no significant difference on land group. ERV(Expiratory Reserve Volume) was decreased 0.5% in the control group, increased 3.0% in BE on land group and increased 8.5% in BE in water group after BE, but no significant difference in water group.