Structural analyses were performed for a movable seat mechanism applied in a new type shower commode wheel chair. The wheel chair has slide rails below the wheel chair seat to help patient move to bed side. The slide rails and seat were modeled for the structural simulation. Experiments were performed to validate simulation results by using strain gage Rosettes. Student t-test was performed to the experimental data, which showed that the stresses obtained from the simulation were not significantly different from those obtained from the experiments. The slide rail structure was found to give a safety factor of 2.4 under 80Kg user weight with ten rollers used for seat support. The safety factor much increased by placing more rollers under the wheel chair seat. Our simulation revealed that rollers installed only in the central and corner regions were used as supports due to the bending deformation of the seat.