Purpose This study is intended to examine an effect that taping has on %MVIC according to bodyweight half squat set exercise. Methods Participants in this study are composed of 10 male college students. Rectus femoris and erector spinae was measured by using surface electromyography. SPSS(version 20) was used through normalization process for electromyography data collected before․after taping. And a paired t-test was used for comparison between before and after taping treatment, and one-way repeated measures ANOVA was used for comparison between sets. Statistical significance level was fixed at .05. Results Statistically significant difference was not shown in comparing MVIC befor e・after the treatment of taping applied on the rectus femoris and erector spinae. A statistically significant decrease was shown in muscle strength after taping in comparing %MVIC before・after the treatment of taping applied on the rectus femoris and erector spinae. A statistically significant increase was shown in %MVIC value in comparison between sets before the treatment of taping applied on rectus femoris No statistical difference was shown in %MVIC value according to each set before the treatment of taping applied on erector spinae. No statistical difference was shown in %MVIC value according to each set after the treatment of taping applied on erector spinae. Conclusion In comparison between before and after the treatment of taping applied on rectus femoris in bodyweight half squat, the taping was efficacious, and the efficacy of taping was shown in comparison between bodyweight half squat sets as well. The efficacy of taping was shown in comparison between before and after the treatment of taping applied on erector spinae. However, the efficacy of taping was not shown in comparison between sets. Accordingly, a change in the muscle strength of erector spinae requires experimental design where it is loaded with weight or the number of sets is increased.