The purpose of this study was to evaluate how much effect to accuracy when measuring abdominal fat by Computed Tomography (CT) under different respiration movements. The study volunteer composed of 66 normal adults ($50.4{pm}11.2$ years, 33 males, 33 females). We measured their obesity by using Broca index, body mass index (BMI) and CT and have investigated the correlation. The CT scanning for the obesity measurement have done in two ways, one was done in stopping breath after exhaling and the other was holding a breath after inhaling. The results showed no statistically significant difference among the three measuring techniques. And, the error in two ways of inhaling and exhaling was showed 24.2% of volunteers. The two ways of respiration movements made different result in visceral fat area (P = 0.044), subcutaneous fat area (P = 0.636) and abdominal obesity value (P = 0.012). This study demonstrates that the two ways of respiration movements when scanning CT makes change in accuracy in visceral fat area, and in abdominal obesity quantitative measure. Therefore, our study suggests that CT should take twice in two ways while a patient stops breath after exhaling and holds a breath after inhaling when measuring abdominal obesity using CT equipments.