The purpose of this study was carried out in five rabbits of 3kg to investigate the change of superficial and deep heats in ultrasound application by coupling media. Temperature measured with thermistor needle at skin. subcutaneous, muscle in before coupling media application, after coupling media application. 2minutes. 5minutes, 7minutes, 10minutes. Coupling media was used gel, glycerin, distilled water. The data was analyzed using spss/pc+and t-test The results were as fallow : 1. With skin. gel was significant temperature change in 2minutes(p<.05). glycerin was significant temperature change in 2minutes(p<.05), 5minutes(p<.05), 7minutes(p<.01), 10minutes(p<.01). distilled water was significant temperature change in post coupling media(p<.05), 2minutes(p<.01). 5minutes(p<.05). 7minutes(p<.01). 10minutes(p<.01). With subcutaneous. gel was no temperature change. glycerin was significant temperature change in 2minutes(p<.05), 5minutes(p<.05), 10minutes(p<.01). distilled water was no temperature change. With muscle. gel was no temperature change. glycerin was significant temperature change in 2minutes(p<.05). 5minutes(p<.05). 7minutes(p<.05). 10minutes( p<.05). distilled water was significant temperature change in 10minutes(p<.05). 2. Superficial heats of skin and subcutaneous was higher temperature change than Deep heats of muscle. 3. Gel. glycerin. distilled Water required minimum treatment 10minutes fur thermal effect. 4. Gel was low temperature change superficial and deep heats. and glycerin was high temperature change superficial and deep heats. This results show that gel is high transmissiveness in the coupling media and glycerin is low transmissiveness in the coupling media.