Multiple tasks are simultaneously performed during walking in our daily life. Distracted walk by smartphone usage is recently getting a social problem. The term dual-task gait refers to the secondary task added to the walking. Attention demanding tasks may influence how a person walks. Since in-lab measurement may not accurately reflect the daily living gait, wearable sensors approach have been proposed for gait analysis in an out-of-lab setting. This study addresses the potential of using only two inertial measurement units (IMUs) attached to the shoes for the assessment of cognitive dual-task gait and how it differs from single-task gait. We found that the proposed system is sensitive to recognizing a tiny change in gait features such as on the double support time and gait indices when subject performing dual-task gait compared to the single-task gait experiment.