This paper presents a farce manipulability analysis of multi-legged walking robots, which calculates force or acceleration workspace attainable from joint torque limits of each leg. Based on the observation that the kinematic structure of the multi-legged walking robots is basically the same as that of multiple cooperating robots, we derive the proposed method of analyzing the force manipulability of walking robot. The force acting on the object in multiple cooperating robot systems is taken as reaction force from ground to each robot foot in multi-legged walking robots, which is converted to the force of the body of walking robot by the nature of the reaction force. Note that each joint torque in multiple cooperating robot systems is transformed to the workspace of force or acceleration of the object manipulated by the robots in task space through the Jacobian matrix and grasp matrix. Assuming the torque limits are given in infinite norm-sense, the resultant dynamic manipulability is derived as a polytope. The validity of proposed method is verified by several examples, and the proposed method is believed to be useful for the optimal posture planning and gait planning of walking robots.