"Motion sensing" has now become one of the crucial parts of modern life. The tech products for entertainment create huge competition in the modern market, with the front runners such as PS3, Wii, and Xbox. Body movement games are a favorite among gamers. However most of the body movement is restricted to the hand portion for the handheld platform, making it not as dynamic as the traditional television consoles. Thus, this restriction decreases the multitude and availability of entertainment in handheld devices. For this reason, this research presented a ubiquitous motion sensing service with Smart Shoe as a body movement controller for handheld devices, and designs a Step Direction algorithm to determine the direction and motion state of feet during exercising. Using wireless transmission to transmit messages to handheld smart phone applications, a body movement rhythmic dance game is presented for this device, which receives the feet stepping signal as input for the game. It also provides a health exercise service, using the motion state to calculate burnt calories. The user can also observe their health state at any time, letting users to enjoy ubiquitous multifunctional entertainment anywhere outdoors.