The objective of this paper was to evaluate the effectiveness of horizontal, vertical, asymmetric and coupling multipliers for manual material handling. Lifting tasks with 5 different horizontal distances ($30{\sim}70cm$) for 6 vertical distances(ankle, knee, waist, elbow, shoulder and head height) were experimented. The muscle activity and muscle exertion level during asymmetric load handling(without trunk flexion) was experimented. Lifting tasks with and without handle tote box for three postures(straight, bending, right angle posture) were experimented. The degrading tendency did not appeared almost in $60{\sim}70cm$ interval's horizontal distance. As a result of ANOVA, MVC paid attention to horizontal and vertical distance but cross effect was insignificant(p<0.01). The change of the MVC according to the horizontal, vertical distance appeared similar from of RWL. The results of normalized MVC measurement were decreased about 16%, 24%, 34% respectively as the asymmetry angle was $30^{\circ}$, $60^{\circ}$, $90^{\circ}$. RMS EMG values of right erector spinae muscles were decreased as the work posture went to $90^{\circ}$ and those of left erector spinae muscles were increased until the asymmetry angle was $40^{\circ}$ but decreased continually over $40^{\circ}$. 7 subjects, activities of left and right latissimus dorsi muscles were maintained constantly, while for remainer, those were irregular. MVC reduced maximum 23% by type of handle. MVC was highest in straight posture, but was lowest in right angle posture. As a result of ANOVA, MVC paid attention to posture, coupling(p<0.01). To all handle types, biceps brachii activity was increased in right angle posture, but reduced in straight posture. Based on the results of this study, it is suggested that the NIOSH guideline should not be directly applied to Korean without reasonable reexamination. In addition, we need to afterward study through an age classification.