This paper describes the development of a horseback riding therapeutic equipment that is capable of evaluating muscular strength training. The characteristic of the developed equipment is a simple movement which is enough to experience the feeling of horse-riding and also is possible to effectively muscular discharge. This has been extracted from our system which can reproduce saddle movement by using data collected three dimensional from living horse. During trials, long-term usage of the developed equipment results in the good result on the extension and flexion force of trunk and knee joint in elderly individuals. For preventing low back pain resulting from assuming undesirable postures, it is recommended to train the abdominal and back muscles. Horseback riding therapy is expected to be effective in increasing muscular strength. Attempts have been made to develop a mechanical system comparable to horseback riding therapy.