Manual material handling (MMH) is a traditional method of transporting goods and is still unavoidable in many work places. Despite the emphasis on the computer age and automation, the manual material handling cannot be replaced by automated handling equipment, due to its flexibility and availability. The research presented a dynamic biomechanical analysis of MMH activities. The three-dimensional dynamic biomechanical model was developed to estimate the low back stresses during asymmetric manual materials handling activities. Basically, the static biomechanical study based on a trigonometric and anthropometric model. The dynamic model takes into consideration the effect of inertial force due to acceleration of the body segment mass, therefore the joint reaction forces for the low back could expressed as functions to back angles and twisting angles. For dynamic analysis, the results indicate that the shear force changed significantly with the introduction of acceleration.