This study amalgamated terms such as Ochetuji(오체투지) signifying ‘lowering and emptying’, Samata(사마타) signifying ‘concentration of mind’ and Wibbasana(위빠사나) signifying ‘wisdom of discernment’ into bow meditation term, using operant definition. This study has its purpose on verifying the effect bow meditation has on stress, attachment and psychological acceptance of working women. For this, 40 professional women were selected and were randomly divided into experiment group of 20 and management group of 20. The working women in the experiment group were to experience bowing meditation, and preliminary and post experiments were executed on both the experiment group and the management group, applying the measure of ordinary stress, the measure of attachment and the measure of psychological acceptance. And the collected data were analyzed using the statistical management tool SPSS/PC+ 12.0(Statistical Package Social Science). As for the result of this study, when the general stress and degree of attachment of working women in the experiment group and the management group were compared after bow meditation program, the general stress of the working women in the experiment group reduced significantly than the ones in the management group. when comparing psychological acceptance of the working women in the experiment group and the management group, psychological acceptance of the working women in the experiment group increased significantly than the ones in the management group in the statistics. Especially for the changes within the experiment group regarding subordinate factors of attachment test, the working women in the experiment group showed significant statistical differences in Lacking reality p<.05, Urge attachment p<.05 and Past-orientedness p<.05 among 6 fields. Based on the result of the study, it can be proposed like the following. First, this study observed the effect by amalgamating Ochetuji(오체투지), Samata(사마타), Wibbasana(위빠사나) meditations, operantly defining and executing as the ‘bow meditation’. It is necessary to develop the bow meditation into more concrete and objectified program in the future studies. Second, verifications of the effects on general stress, attachment, psychological acceptance and such were executed to professional women in Busan as the subjects of this study. Verifications of various levels such as differences between regions, genders and occupations can become the study subjects for the future studies. Third, it was not surveyed whether the effect continued for long for the group participated in the experiment even after the termination of this study. It is necessary for the future studies to check the durability by surveying the effect one more time after a certain period of time elapses. * Chairman of Jeong hyang welfare foundation Key words : The effect bow meditation