Purpose : This study aims to examine the effects of action observation of ski simulation on electroencephalogram (EEG). Methods : Thirty healthy subjects were randomly divided into three groups: 10 participants in an AM (actual movement) group; 10 participants in an OM (observation) group; and 10 participants in a CM (control movement) group. The EEG was measured to examine changes in EEG between action observation and actually movement at 8 areas of the scalp for one minute before, during and after action observation. Results : Relative alpha power showed statistically significant differences among groups in Cz and C4 and there were interactions among groups in the Oz area. Relative beta power showed no statistical significance among groups and in particular, there were interactions among groups in the Oz area. Conclusion : These findings show that action observation affected brain activation as in actual movement. Thus it can be expected that when movement through the brain activation is applied to patients in bed rest or those who cannot perform actually movement, it can be utilized as physiotherapy.