The application of tape is being widely used for treatment of the musculoskeletal disorders and injury prevention. The techniques of the tape application has been relied on empirical evidence in preference to the neurophysiological evidence. Thus, the mechanism of taping has to be elucidated further. In this study, we assessed the effect of the elastic and non-elastic tape upon the gastrocnemius ${alpha}$-motor neuron excitability using the gastrocnemius H-reflex. The amplitude of the M-wave and H-reflex were measured across three conditions: before tape application, with tape and with the tape removed. No significant changes of the excitability of the ${alpha}$-motor neuron were obtained across three condition, either in the elastic and non-elastic tape. This results were quite different with other recent studies, which needs to be explored further.