Motor control is a process of multifaceted coordination and information interaction among neural， motor and sensory functions. The relationships between motion and physiological information in the motor control system is helpful to understand the mechanism of human motion control. Therefore， to explore the causal relationship and the evolutionary law between electroencephalogram （EEG） and acceleration （ACC） signals during upper limb movement and rest， we apply the coherence method in this study. Firstly， the EEG and ACC signals of 7 subjects are preprocessed to remove the interference components in the signals. Secondly， the coherence values between EEG and ACC signals during the resting， motion-action and motion-maintaining states are calculated respectively， and the significant area is then calculated by the threshold index of significant coherence. The results show that the significant areas in the motion-action state are larger than that of in the motion-maintaining state， and in the motion maintenance state is larger than that of in the resting state. Furthermore， the significant areas between EEG signals of C3 and C4 channels and ACC signals are more significant in the contralateral motor cortex during left and right upper limb movements. These results indicate that there are significant differences between EEG and ACC signals during the resting， motion-action and motion-maintaining states of upper limb movements， which can be helpful to deeply understand the neuromotor control mechanism， and also provide a new quantitative index and the theoretical basis for the assessment of motor function and the early diagnosis of motor dysfunction diseases.