The users who use the wheelchair are confined to a wheelchair for a long time. Accordingly, the use of seat cushion for pressure distribution is very important in order to prevent a bedsore. Therefore, this paper provides useful information for design of seat cushion through statistical testing among nothing cushion, low cell type of air cushion, high cell type of air cushion, and jelly type of air cushion. It turned out that the jelly type and high cell type of air cushion have a serious effect on decision and design of seat cushion.