For the aging society, the elderly often encountered accidental fall injuries or suffering from certain diseases to cause balance difficulties in walking. As a result, there is the need to improve the balance by rehabilitation. However whether the static or dynamic balance tests, which needs force plate or motion capture system. The test is often constrained by the specific time and place associated with the expensive equipment. This study integrated the electromyography (EMG) and inertial measurement unit (IMU) to develop a convenient balance evaluation system which measures and wirelessly transmit signals to the computer, and then processing the signal by National Instruments (NI) LabVIEW 2012. The measurement results would immediately presented. Since the IMU and EMG can detect the body movement, displacement of the mass center, muscle activities. Integrating of the IMU and EMG could reach body balance measurement and analysis, and the subject could free from the space constraints. For the physical therapist, the proposed system provides the better understanding in the patient's sense of balance, and then the therapist could easily evaluate and modify the rehabilitation course. In addition to the rehabilitation purpose, this system could also be used to train the athletes, and to assist in choosing the best athlete.