In this study, we developed a new electric low-height beds mechanism with a stable driven rack and pinion by analyzing the current state of existing beds development and supplementing shortcomings of the beds. Structural safety is evaluated through Finite-Element-Analysis using a simulation method applying existing elevate system types and a new type. Furthermore, we designed and manufactured a trial bed with increased variable height considering medical instrument standards to use both for home and hospital. The elevation mechanism suggested in this study could be valuable to electric beds development.