Mindfulness meditation consider the observing of breathing in important component. Korean version of MBSR which was based on MBSR is introduced breathing meditation into the component of intervention program. It is considered that breathing meditation as a procedure of the informal meditation is the effective in calm and relaxation of mind/body. Breathing is closely related to relaxation. It is reviewed of the physiological and psychological mechanisms and compared with several of guided relaxation techniques in traditional method. By doing so, I wished to proceed with establishment of K-MBSR and application in clinical practices.