Purpose: This study analyzed changes in spinal neuron and action potential of motor unit depending on voluntary contraction on spinal neuron adaptation. Methods: It selected 80 university students in their twenties and divided into experimental groups of 25% MVIC (I), 50% MVIC (II), 75% MVIC (III) and 100% MVIC (IV) depending on maximum voluntary isometric contraction (MVIC) and performed isometric exercise of plantar flexor muscle to each experimental group with given contraction for 20 times. It measured Mmax, H/Mmax, Hmax latency, V/Mmax, V wave latency before and after exercise, compared method and volume of contraction. Results: H/Mmax ratio showed significant difference in comparison among groups (p<0.01) and there was difference in I and IV groups. V/Mmax ratio showed significant difference in comparison among experimental groups (p<0.05) and there was difference in I and IV groups. When voluntary contraction level was maximum, changes were greatest. However, no significantly difference was to Mmax, H latency and V wave latency. Conclusion: These results suggest that amplitude changes of voluntary contraction level, spinal neuron and supra-spinal neuron had a dose connection that the more contraction level, the better central activation seem to decrease highly for a short time.