The purpose of this study focused how to show physiological responses comparing exercise group and non exercise group for progressive maximal wheelchair ergometer exercise loading in complete paraplegia. It also examined the various factors which would be influenced physiological responses. Sixteen subjects have been investigated in this study, and the subjects are divided into two groups as follows: 1) exercise group (7 subjects) 2) non exercise group (9 subjects). Each test was terminated by physical exhaustion and/or an inability to maintain a flywheel velocity. The results were as follows: 1) No difference was noted in pulmonary function test between two groups. 2) Emax value during maximal exercise was significantly different between the groups (p<0.05). The mean Emax of exercise group was , non exercise group was . 3) () value during maximal exercise was significantly different between the groups (p<0.05). The mean () of exercise group was , non exercise group was . 4) max(ml/kg/min) value during maximal exercise was significantly different between the groups (p<0.05). The mean () of exercise group was , non exercise group was . 5) Maximal heart rate(HRmax) value during maximal exercise was significantly different between the groups (p<0.05). The mean HRmax of exercise group was 180.43 beats/min, non exercise group was 175.00 beats/min. 6) value during maximal exercise was not significantly different between the groups (p>0.05). The mean of exercise group was , non exercise group was . Considering the results which explore the exercise group with paraplegia has shown the maximal aerobic power compared with non exercise group, regular and consistent physical training is highly assumed as a main factor to improve cardiopulmonary fitness.