This research was conducted to biomechanically analyze Tippelt motion in parallel bars, and establish technical understanding. To achieve that goal, the performances of the Tippelt acts carried out by five world top-class national gymnasts in the parallel bars 3-dimensional cinematographic analysis and EMG analysis were conducted and following conclusion were obtained. The Tippelt motions of excellent national gymnasts perform tap motion through the down swing of a large circular movements, and perform kick-out motion rapidly extending shoulder joint angle and hip joint angle with the trunk in a position close to perpendicular position at the vertical downwardness of the grasping the bars. At this time, if handstand starting the movement is too delayed or rapidly down swung, it was shown that from the initial falling, unnecessary muscular power was wasted in trapezius, anterior deltoid, erector spinae, latissimus dorsi, upper rectus abdominis, lower rectus abdominis. The muscular parts in tap motion generating muscle action potential were pectoralis major, rectus femoris, upper rectus abdominis, lower rectus abdominis, and those in kick-out motion were upper rectus abdominis, lower rectus abdominis, trapezius and anterior deltoid.