A study is carried out to evaluate the seismic load distribution in buildings with eccentric setback subjected to lateral loading in a direction perpendicular to the setback. Such loading causes both translational and torsional deformations. Since buildings with eccentric setback possess significant irregularities both height-wise and plan-wise, both the static and the dynamic approaches are used in this study to examine the limitations of the static approach when applied to this class of structures. It is shown that the static approach cannot simulate the higher modal contribution, nor can it simulate the inertial floor torques caused by the first mode of vibration. Consequently, the static approach leads to an underestimation of edge frame shears. However, by modifying the static approach as is done in the Canadian code (National Building Code of Canada, 1990) one can obtain load distributions in eccentric buildings that are similar to that using dynamic analysis. Based on the work of Goel and Chopra, it is further shown that implementation of the Canadian code procedure for seismic load distribution involving torsion can be simplified greatly. As a result, this procedure can be implemented efficiently in design offices to cover a wide class of buildings, including buildings with eccentric setbacks. Key words: seismic, buildings, torsion, setback, irregularity, code.