Objectives : This study was carried out to investigate the correlation of meridian system in oriental medicine and muscular system in western medicine. Methods : Muscles were assigned to meridians by their main functions and the acupoints on them. New mutual relationships between meridians in lower limb were studied based on the muscular function. Results : In gluteal & femoral region, iliopsoas & quadratus femoris are assigned to spleen & stomach meridians, gluteus maximus & hamstrings to urinary bladder & kidney meridians, adductor muscle groups to liver meridian, gluteus medius & minimus & iliotibial tract to gall bladder meridian. In crural region, anterior crural muscles are assigned to stomach meridian, lateral crural muscles to gall bladder meridian, suferficial posterior crural muscles to urinary bladder (& kidney) meridian, deep posterior crural muscles to liver, spleen, kidney meridians. In lower limb, urinary bladder meridian and stomach meridian lead the muscular functions and correspond to each other, while spleen meridian assists stomach meridian, and kidney meridian assists urinary bladder meridian. Conclusions : Muscles may be assigned to meridians by their functions and the acupoints on them. From the view of muscular function, Yang meridians lead Yin meridians in lower limb.