The asthma is a clinical syndrome having three symptoms; dyspnea, wheezing and coughing, due to the narrowing of trachea in pulmonary system. Specially the asthma is common in children. The study was designed to identify the effect of Kinesio Taping Treatment as to asthmatic children. The Kinesio Taping Treatment was used on the Pectoralis major and Posterior diaphragm of twenty five asthmatic children(19 male, 6 female) for the period from September 1, 2001 to September 20, 2001. Peak expiratory flow rate(PEFR) for the condition of pulmonary function was measured using the Pocket Peak and wheeling and coughing symptom were measured using questionnaire. The results of this study are as follows: 1. There were statistically significant differences between before using the taping and after the kinesio taping increase of the PEFR(p<0.001). 2 There were statistically significant differences between before using the kinesio taping and after the kinesio taping improvement of the wheezing sign(p<0.001). 3. There were statistically significant differences between before using the kinesio taping and after the kinesio taping improvement of the coughing symptom(p<0.001).