The present study deals with the performance of an U-shaped oscillating water column device under the action of oblique incident waves. To solve the associated boundary value problem, the dual boundary element method (DBEM) is used. Various physical parameters associated with the U-shaped OWC device, such as the radiation susceptance and conductance coefficients, and the hydrodynamic efficiency, are analyzed for a wide range of wave and structural parameters. The study reveals that the resonance in the efficiency curve occurs for smaller values of wavenumber with an increase in chamber length, submergence depth of the front wall and opening duct, and width of the opening duct. It is observed that with appropriate combinations of the angle of incidence and incident wavenumber, more than 90% efficiency in the U-shaped OWC device can be achieved.