The purpose of this study was to evaluate the biomechanical effect of sports taping on the lower limb during drop landing. Twelve male university students who have no musculoskeletal disorder were recruited as the subjects. Principal strain, median frequency, vertical GRF, loading rate, angular velocity and resultant joint moment were determined for each trial. For each dependent variable, paired t-test was performed to test if significant difference existed between taped and untaped conditions(p<.05). The results showed that principal strain of the thigh and the shank in taping group were significantly less than those found in control group. These indicated that sports taping may prevent excessive mechanical strain caused by impact force during the deceleration phase. Flexion(-)-extension(+) and varus(-)-valgus(+) resultant joint moment of the knee joint in taping group were greater than corresponding value for control group. It seems that extensor muscle of the knee joint were not only supported by sports taping during knee flexion but also sports taping is effective for minimizing the possibility of injury.