The shear walls with a U shaped section are commonly employed in building structure to resist the forces imposed by earthquakes. A method for analysis of space-frame with open-section shear walls subjected to lateral loading was presented in the authors' previous paper 1). The purpose of this paper is to present a more refine theory on the torsional analysis of U shaped section shear walls considering the shearing strains and deformation. It retains the basic assumption that is given by authors' theory 1). However, St. Venant torsional moment is taken into account exactly.