Objective : This study was carried to identify the anatomical component of BMM (Foot Taeyang Meridian Muscle in the human truncus), and further to help the accurate application to real acupunctuation. Methods: The human truncus was stripped off in order to demonstrate muscles, nerves and other components, and to display the internal structure of the BMM, dividing into outer, middle, and inner parts. Results: The BMM in the human truncus is composed of muscles, nerves, ligaments etc. The internal composition of the BMM in the human truncus is as follows: 1. Muscle A. Outer layer: medial palpebral ligament, orbicularis oculi, frontalis, galea aponeurotica, occipitalis, trapezius, latissimus dorsi, thoracolumbar fascia, gluteus maximus. B. Middle layer: frontalis, semispinalis capitis, rhomboideus minor, serratus posterior superior, splenius cervicis, rhomboideus major, latissimus dorsi, serratus posterior inferior, levator ani. C. Inner layer: medial rectus, superior oblique, rectus capitis, spinalis, rotatores thoracis, longissimus, longissimus muscle tendon, longissimus muscle tendon, multifidus, rotatores lumbaris, lateral intertransversi, iliolumbaris, posterior sacroiliac ligament, iliocostalis, sacrotuberous ligament, sacrospinous ligament. 2. Nerve A. Outer layer: infratrochlear nerve, supraorbital n., supratrochlear n., temporal branch of facial n., auriculotemporal n., branch of greater occipital n., 3rd occipital n., dorsal ramus of 1st, 2nd, 3rd, 4th, 5th, 6th, 7th, 8th, 9th, 10th, 11th, 12th thoracic n., dorsal ramus of 1st, 2nd, 3rd, 4th, 5th lumbar n., dorsal ramus of 1st, 2nd, 3rd, 4th, 5th sacral n. B. Middle layer: accessory nerve, anicoccygeal n. C. Inner layer: branch of ophthalmic nerve, trochlear n., greater occipital n., coccygeal n., Conclusions : This study shows that BMM is composed of the muscle and the related nerves and there are some differences from already established studies from the viewpoint of constituent elements of BMM at the truncus, and also in aspect of substantial assay method. In human anatomy, there are some conceptional differences between terms (that is, nerves which control muscles of BMM and those which pass near by BMM).