In this study, Kinesio tape (KT) was applied in two different directions to the gastrocnemius muscle, the most important muscle in stance stability, to investigate the effect of different taping directions on overall balance and sensation systems before versus after muscle fatigue. The participants, comprising 45 healthy athletes, were randomly divided into three groups: the placebo taping group (PTG), the facilitation KT group (FKTG), and the inhibition KT group (IKTG). The tests involved in this study were a balance test, a superficial sensory function test, and a combined cortical sensation test. The data from these tests were collected before taping, after taping and a 10-min rest, and immediately after continuous heel raises were performed to fatigue. The results of the balance tests showed no significant group × time interaction, whether subjects stood barefoot on one foot or stood on a soft mat with eyes open or closed (p > 0.05). Only the sway distance and sway velocity of the center of pressure (COP) when subjects stood barefoot on one foot with eyes open were significantly higher in the inhibition taping group than in the placebo taping group (p < 0.05). In addition, significant differences were noted in the sway area and sway distance of the COP before taping, after taping, and after exercise to fatigue when the participants stood on the soft mat with their eyes open (p < 0.05). When the participants stood on the soft mat on one foot with their eyes closed, no significant differences were noted among the groups. When subjects stood on a soft mat on one foot with eyes open, significant improvements were noted after fatiguing exercise versus before taping for all three groups (p < 0.05). The results of the superficial sensory test showed no significant group × time interaction and no difference among the three taping conditions or before/after taping and after fatiguing exercise. Only in the two-point discrimination test was a sensory difference observed, with the facilitation taping group having a significantly shorter discrimination distance than the placebo taping and inhibition taping groups (p < 0.05). The present study showed that KT application for a simple balance task (e.g., barefoot on a hard floor with eyes open) may slightly influence postural control, especially when the inhibition method is used. However, more difficult balance tasks (e.g., barefoot on a soft mat with eyes closed) show no effect of KT application—either the facilitation method or the inhibition method—on posture control.
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