BACKGROUND: The neuromuscular efficiency index (NME) is defined as the individual ability to generate force in relation to the muscle activation level and might be useful to the assessment of individuals with spinal cord injury (SCI) and might elucidate the modifications in strength after an SCI compared to non-disabled subjects (CG). OBJECTIVE: Verify if the NME of fully and partially preserved muscles discriminate men with low and high levels of SCI and a matched non-disabled CG. METHODS: Fifty-four men with SCI were stratified into the high (HP), and low (LP) paraplegia groups and twenty-seven non-disabled individuals were selected (CG). All subjects performed maximum strength tests in the isokinetic dynamometer for shoulder abduction/adduction (isokinetic) and trunk flexion/extension (isometric). Surface electromyography was measured to calculate the NME, and discriminant analysis was carried out to identify which NME variables would be able to discriminate HP, LP, and CG. RESULTS: There were no NME significant differences between groups for the primary muscles of the shoulder abduction/adduction. All NME data failed at discriminant tolerance test to compare HP from LP. The latissimus dorsi NME during trunk extension discriminated CG from HP and LP. CONCLUSIONS: The latissimus dorsi NME during trunk extension might be used as an assessment tool to compare SCI individuals and the non-disabled-matched controls. The authors recommend using the NME index for the analysis or comparisons between the same SCI levels.