The purpose of this study was to investigate applicability of NIOSH lifting equation(NLE) to analysis of workload for patient transferring. In principle, the NLE is not applied to analyzing workload of patient transferring, because 1) the task is generally performed by two or more persons; 2) unlike ordinary objects, human body of patients is basically unstable load with their location of the center of mass significantly varying during lifting activity; and 3) the task is done in a restricted work space. This study was conducted through comparison of NIOSH lifting indexes(LIs) and L5/S1 compressive forces by 3DSSPP for patient transferring tasks performed by 2~6 persons. The results showed that LIs are linearly correlated with L5/S1 compressive forces with correlation coefficient of 0.92, which resulted in a significant simple linear regression equation for LIs and L5/S1 compressive forces. Consequently, it was concluded that the NLE is applicable to transferring patient only with slight modification. Based on the results, instead of 1.0 originally used by NIOSH, the LI of 1.5 was proposed as a gauge to estimate whether or not the task needs corrective action to reduce risk for developing lifting-related low back pain.