Purpose: The purpose of this study was to investigate trunk and gluteal muscle activation during one-leg standing or two-leg standing with lumbar stabilizing taping using non-elastic tape. Method: The subjects of this study were twenty subjects(man=11, women=9) who be in good physical health and have not problem to back muscle and one leg standing. The surface electromyographic(EMG) data were recorded on external oblique(EO), gluteus medius(GMed), gluteus maximus(GMax), quadratus lumborum(QL) while pre- and post-lumbar stabilizing taping in two-leg standing and one-leg standing. The analysis of data was performed using the paired samples t-test to compare the difference of EMG activity of pre and post lumbar stabilizing taping. Result: Contrast of pre-lumbar stabilizing taping the muscle activity of QL in post-lumbar stabilizing taping is significant decrease on two-leg standing posture(p<.05), and the muscle activity of GMed is significant increase on one-leg standing posture(p<.05). Thus, we suggest that lumbar stabilizing taping using by functional tape will be able to affect on lumbar stability and gluteal muscle retraining.