The purpose of this study was to investigate the effects of backrests of varying degrees ($90^{circ}$, $100^{circ}$, $110^{circ}$) on three abdominal muscles (upper rectus abdominis, external oblique, internal oblique) and back extensor activation during lower extremity exercise. The three different conditions during bilateral knee extention exercise were: (1) leaning on a chair with a $90^{circ}$ backrest, (2) leaning on a chair with a $100^{circ}$ backrest, (3) leaning on a chair with a $110^{circ}$ backrest. Fifteen healthy muscle subjects (mean age=24.2 years [SD=2.96], mean height=175.6 cm [SD=7.46], mean weight=69.1 kg [SD=7.36]) with no history of neuromusculoskeletal disease voluntarily participated in this study. Electromyography was used to collect muscle activation, and the muscle activation was expressed as a percentage of maximal voluntary isometric contraction (%MVIC). Repeated one-way analysis of variance (ANOVA) was used to determine the statistical significance. The results were as follows: (1) upper rectus abdominis, external oblique, internal oblique activation measured significantly lower. (2) measured significantly lower when lower degree.