This study was designed to identify factors which contribute to the acceptance of relaxation. Using the Dohsa Training technique, each of 58 female undergraduate students was given a relaxation procedure applied to the trunk and back. Following this relaxation procedure, subjects were asked to complete a 20 item questionnaire in which a five point rating scale served as an index of the degree of acceptance of relaxation. Factor analysis of the results led to identification of the following three factors: (I) psychological acceptance of the experimental situation; (II) differentiated and integrated bodily awareness; and, (III) feeling of generalized relaxation. A comparison of the factor scores of training and non training experienced subjects revealed higher scores for the former on Factors I and II. On the other hand, non-training experienced subjects scored higher on Factor III. In addition, the difference in factor scores between concentrated and non-concentrated subjects indicated that volitional concentration on the relaxation process is indispensable for reorganizing self body-image.