The purpose of this study was to compare the effects of Kinesio taping in each area of the ankle versus the knee to improve balance abilities and proprioception sense. The healthy twenty eight students were divided into two groups, Group A and B. Ankle taping was applied to Group A, and knee taping was applied to Group B. In the ankle taping group, significant increase of dynamic balance abilities was appeared in the forward, left ward and right ward (p<.05). In the knee taping group, there was significant increase of dynamic balance abilities in the forward and left ward (p<.05). There was no significant increase of static balance abilities in both groups. In both groups of ankle and knee taping, there was significant increase of proprioception sense. These findings suggest that ankle and knee taping was helpful for improving dynamic balance abilities and proprioception sense.