—The learning from observation (LFO) paradigm has been widely applied in various types of robot systems. It helps reduce the work of the programmer. However, the applications of available systems are limited to manipulation of rigid objects. Manipulation of deformable objects is rarely considered, because it is difficult to design a method for representing states of deformable objects and operations against them. Furthermore, too many operations are possible on them. In this paper, we choose knot tying as a case study for manipulating deformable objects, because the knot theory is available and the types of operations possible in knot tying are limited. We propose a knot planning from observation (KPO) paradigm, a KPO theory, and a KPO system.