Kim, Y. Y., Pack, S. H., Kang, H. S., OH, Y. S. The effect of massage and tapping therapy on improvement of iliocostalis lumborum and gastrocnemius conditions. Exercise Science. 20(2): 131-138, 2011. The study investigated the effect of massage and tapping therapy on improvement of iliocostalis lumborum and gastrocnemius conditions in the elite athletes. 24 high school basketball players were divided into sports massage group (SG, N=8), sports massage and tapping therapy group (STG, N=8), and control group (CG, N=8). SG and STG were treated 24 times for 8 weeks, 3 times a week and each for 60 minutes after a typical exercise. SG, STG and CG had 15 minutes cool down exercise for the rest 3 weeks. The results of the difference between before and after the treatment are as follows. 1. After the treatments, the RMS changes of iliocostalis lumborum were significantly decreased (p<.001) in SG and STG. CG had no significance differences. In between three groups, SG (p<.001) and STG (p<.001) were significantly different from CG and no differences were found between SG and STG. The RMS changes of gastrocnemius in SG and STG were significantly decreased but no difference was found in CG. No significant differences were found between SG and STG, but SG and STG were significantly different (p<.001) from CG between three groups. 2. The MEF changes of iliocostalis lumborum were significantly increased (p<.001) in SG and STG after the treatments but CG had no significance differences. No differences were found among three groups. The MEF changes of gastrocnemius were increased significantly in SG (p<.01) and STG (p<.001) after the treatments but CG had no change. In between three groups, no significant differences among SG, STG and CG but STG (p<.05) was different significantly from CG.