The purpose of this study was to examine the effect of kinematic taping on respiratory muscle strength in smokers. Twenty - five university students who smoke were involved in the study. All participants were applied to kinematic taping to breathe deeply again. Subjects sit on their backs straight up and place their hands on their thighs. Tape 1 is applied from the lower prominent neck vertebrae(seven cervical vertebra) inward and downward, past shoulder blade, around ribs to the lower tip of sternum. Tape 2 extends to the lower, outer edge of shoulder blade, around ribs to the lower tip of sternum. Respiratory muscle strength was measured with Micro Mouth Pressure Measurement before and after taping. The application of kinematic taping significantly improved the inspiratory and expiratory muscle strength (p<.05). These findings suggest that kinematic taping effective in improving respiratory muscle strength and deep breathing.