A method of braking force distribution and a braking force control system for a vehicle provide a proper control on distribution between braking force between front wheels and rear wheels by controlling braking force on a rear right wheel and a rear left wheel such that an actual wheel speed of each rear wheel follows a target wheel speed thereof. The method includes the steps of calculating a current target wheel speed of each rear wheel to be used based on an actual deceleration speed of at least one of the front wheels and a previous target wheel speed of each rear wheel; and controlling braking force on each of the rear wheels based on the thus calculated current target wheel speed.