After oral administration of various drinking solutions, the initial absorption rate of water through gastrointestinal tract of the rabbits was evaluated using tritinated water $(^3H_2O)$ as a marker to develop the sports drinking beverage for Korean people. The polynomial curve fitting over 20 min was performed using computer program to obtain the initial absorption rate of water from the tangent line of the fitted equation because initial absorption rate of water was more critical compared to elimination rate during exercise. The amount of water absorbed was increased but a large variation was observed among testing preparations in a small study group $(2{leq}n{leq}6)$. The initial absorption rate of water from isotonic sports drinking beverages was statistically significant when compared to hypertonic cola but was not significant when compared to hypotonic solutions (potable water and barley water). In case of hypertonic sports dringking beverages (i.e. Takeda), initial absorption rate of water was not improved and efficient when compared to other isotonic sports dringking beverages. The initial absorption rate of water from prescribed isotonic sample solution containing electrolytes, carbohydrates, and vitamins was not statistically significant when compared to other isotonic drinking beverages but showed similar absorption profile. It was obvious that isotonic solutions simultaneously containing electrolytes, vitamins and carbohydrates (sugar and glucose) had a tendency to increase the initial absorption of water compared to hypotonic (potable water and barley water) and hypertonic preparations (orange juice and cola). Although statistical significance of initial absorption rate of water between isotonic sports drinking beverages and hypotonic potable and barley water was not observed, unlike the hypertonic solutions, isotonic sports drinking beverages may aid not only to replenish loss of water, electrolytes and other nutrients during the exercise but also to prevent dehydration and muscle fatigue, resulting in improved physical performance in an exhausted condition.