Objective: The objective of this study was to compare one-hand and two-hands lowering activity in terms of biomechanical stress for the range of lowering heights from knuckle height to 10cm above floor level. Background: Even though two-hands lifting/lowering activity of manual materials handling tasks are prevalent at the industrial site, many manual materials handling tasks which require the worker to perform one-hand lifting/lowering are also very common at the industrial site and forestry and farming. Method: Eight male subjects were asked to perform lowering tasks using both a one-handed as well as a two-handed lowering technique. Trunk muscle electromyographic activity was recorded while the subjects performed the lowering tasks. This information was used as input to an EMG-assisted free-dynamic biomechanical model that predicted spinal loading in three dimensions. Results: It was shown that for the left-hand lowering tasks, the values of moment, lateral shear force, A-P shear force, and compressive force were increased by the average 6%, as the workload was increased twice from 7.5kg to 15kg. For the right-hand lowering task, these were increased by the average 17%. For the two-hands lowering tasks, these were increased by the average 14%. Conclusion: Even though the effect of workload on the biomechanical stress for both one-hand and two-hands lowering tasks is not so significant for the workload less than 15kg, it can be claimed that the biomechanical stress for one-hand lowering is greater than for two-hands lowering tasks. Therefore, it can be concluded that asymmetrical lowering posture would give greater influence on the biomechanical stress than the workload effect for one-hand lowering activity. Application: The result of this study may be used to provide guidelines of recommended safe weights for tasks involved in one-hand lowering activity.