In industry, workers perform tasks requiring both lifting and lowering. During concentric lifting, the muscles are shortening as the force is being generated. Conversely, the muscle lengthens while generating force during eccentric lowering. While research on various lifting tasks is extensive, there has been limited research performed to evaluate the lowering tasks. Most of the research that does exist on lowering has investigated muscle activity and trunk strength. None of these studies have investigated spinal loading. The current study estimated the effects of lifting and lowering on spinal loads and predicted moments imposed on the spine. Ten subjects performed both eccentric and concentric lifts under sagittally symmetric conditions. The tasks were performed under isokinetic trunk velocities of 5, 10, 20, 40, and 80 deg/s while holding a box with weights of 9.1, 18.2, and 27.3 kg. Spinal loads and predicted moments in three dimensional space were estimated by an EMG-assisted model which has been adjusted to incorporate the artifacts of eccentric lifting. Eccentric strength was found to be 56 percent greater than during concentric lifting. The lowering tasks produced significantly higher compression forces but lower anterior-posterior shear forces than the concentric lifting tasks. The differences in the spinal loads between the two lifting tasks were attributed to the internal muscle forces and unequal moments resulting from differences in the lifting path of the box. Thus, the differences between the lifting tasks resulted from different lifting styles associated with eccentric and concentric movements