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  1. Walking is good exercise.
  2. Walking is a good exercise.
  3. Walking is a good form of exercise.

I'd like to know the difference in meaning among these sentences. Thanks a lot.

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In your examples, there is a progressive narrowing of focus as to why walking is beneficial beginning generally and becoming more specific

Walking is good exercise.
Walking is generally a healthy thing to do

Walking is a good exercise.
Walking is one of many different exercises which may also be healthy.

Walking is a good form of exercise.
It is low impact and aerobic as opposed to running which is high impact.

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