Muscle power is of great importance in most sports, and its development is one of the most fundamental physiological adaptations for improving physical performance. In order to optimize competition performance, athletes usually decrease training load before competition, the so-called tapering, to allow physiological and psychological recovery from accumulated training stress. Tapering could be conducted through changes in training volume, intensity and/or frequency, but training volume seems to be most effective in optimizing muscular power. There are two main types of tapering: progressive tapering and one-step tapering. Currently, there is no general conclusion on tapering duration. The physiological mechanisms regarding tapering effects on neuromuscular system are largely unknown. Generally, it is believed that sustained maximal muscular power after tapering is obtained through maintaining adaptations in muscle fiber size, fiber type and neural adaptations whereas increased maximal muscular power after tapering is assumed mainly through both physiological and psychological recovery. We believe that increased maximal muscular power after tapering may also rely on higher neural drive and increased muscle fiber cross sectional area (CSA), especially in type IIA muscle fibers. Complete rest is a special form of tapering and it usually only leads to sustained maximal power. This effect is believed to be associated with decreased muscle CSA and a transformation of muscle fibers from type IIA to type IIX.