Purpose : This study was to investigate effects of pilates and taping on flexibility and muscular strength of low back. Methods : A total of 29 healthy over 20 years old college students(men = 6, women = 23) who were participated in this. We selected randomly for lo people of pilates, taping, and 9 people of control group. For the past six weeks, pilates worked out twice aweek for 40 minuates and taping stuck once a week for 24 hours and then we compared before and after muscle strength and flexibility of low back. Results : 1. The sesult compared of flexibility of low back have found no significant diffrences between pilates and taping groups.(P>.05) 2. The result compared of experimental groups have found significant diffrences between before and after flexibility of low back.(P<.05) 3. The result compared of muscle strength of low back have found no significant diffrences between pilates and taping groups.(P>.05) 4. The result compared of experimental groups have found significant diffrences between before and after muscle strength of low back.(P<.05) Conclusion : In conclusion there were not differences between pilates and taping on muscle strength and flexibility of low back. Those were increased in comparison with control group.