Backward walking (BW) is a common technique employed in the treatment of a variety of orthopedic and neurological diseases. BW training may offer some benefits especially in balance and motor control ability beyond those experienced through forward walking (FW). The purpose of this study was to determine whether BW represented a simple reversal of FW and, hence muscle force distribution is the same. The study involved one male healthy student of physical education (22 years, h = 185 cm, m = 80 kg). Measurements of spatial-temporal gait parameters were conducted using eight Vicon system cameras, and Kistler plates. Noraxon EMG was used to obtain muscles activity. OpenSim software was used to compute muscle force distribution during both types of gait. During FW and BW there is small difference for force curves produced by m. gluteus maximus (RMS = 0.04), m. biceps femoris short head (RMS = 0.19) and m. tibialis anterior (RMS = 0.16). Good validation by EMG signal was obtained for m. rectus femoris, m. biceps femoris short head, m. tibialis posterior during FW and BW. For m. iliacus, only during BW good validation was achived.