The Oriental Medicine is described with so many terms of its own theory causing misunderstand of the concept which is expressed with same term used in modern medicine. Muscular system is also used in the both medicines, the Oriental Medicine and modern medicine. For the purpose of resolving the misunderstand of using the medical terms, we referred to a large number of literature for the muscular system in both medicine. Although there are few references concerning about systematic components in the Oriental Medicine, among the concepts of the Oriental Medicine, there are comparatively many approaches to the Meridian muscular system, a muscular system related with the Meridian, Therefore, there are many similarities and differences in the interrelation between the muscular system which was stated at the time of the concept of the Meridian system was developed and anatomical muscular system in the modern medicine. As a result of survey the references, we found out that anatomical muscular system is limited to visual compartments, whereas the Meridian muscular system is covering not only visual components but also the relation with internal organs. We conclude that there are conceptual differences in the kyung-keun system in the past and anatomical muscular system in the present.