In this, study, an attempt is made to analyze the corticomuscular coupling of the brain and muscular system in the low-frequency components during ramp descent (RD) and stair descent (SD) locomotion. For this purpose, magnitude squared coherence (MSC) is computed from the simultaneous EEG and EMG signals recorded during the ramp and stair descent tasks. The MSC is extracted from the low- frequency bands such as delta (0.1–3 Hz) and theta bands (4–7 Hz). The study utilizes a publicly available database consisting of simultaneous recorded EEG, lower limb EMG and full body motion information from ten healthy subjects. The results show that there exists corticomuscular coupling between motor cortex (C₁, C₂ and C_z contacts) and tibialis anterior muscle activities during RD and SD. In addition, the MSC differs for both the tasks and frequency bands. In delta band frequencies, the MSC is found to be higher in C2 regions. In the case of theta, the MSC is higher in C1 during RD and in Cz during SD. Therefore, the MSC associated with the low frequency components could be used to detect walking intentions.