The objective of this study was to evaluate the direction of kinesio taping on the excitability of the motorneurons of lateral head of gasterocnemius. Considering the previous studies, 20 subjects entered the study. Inclusion criteria: healthy neuromuscular system, aged between 18 & 25 years old. Exclusion criteria: skeletal and muscular disorders since 2 years ago, neurological or rheumatological disorders, low back pain & radiculopathy, leg length discrepancy, foot deformities, trigger points of lateral gasterocnemius, and female subjects in their menstrual cycle. It was a cross over RCT. The participants were recruited with sample on convenience method. Taping type order was determined using block permutation with block size f 2. In the first day, after recording H reflex and M wave, selected taping technique was applied on the right leg of prone lied participant & H reflex and M wave were recorded immediately. After removing the tape, the participant referred 24 hours later. After recording H reflex and M wave on the second day, other taping technique was applied and H reflex and M wave were recorded immediately. Ultimately, data were compared.