The purpose of this study was to analyze the effect of goal difficulty on the motor learning and performance. Fifty seven male high school students practiced soccer lifting task for 3 weeks. They were divided into four groups and assigned soccer lifting task according to the different level of goal difficulty : easy goal, difficult but attainable goal, and "do your best" condition. The findings of this study were as follows : 1) Significant difference was found among 4 groups according to process of soccer lifting task. 2) Significant difference was not found between Goal setting group and non - Goal setting group for the skill development in soccer lifting task. 3) Significant difference was found in soccer lifting task according to Goal difficulty level. 4) Reversed - U curve was shown between Goal difficulty level and soccer lifting task.