After elderly person and young person sat on the wheelchair for 30 minutes, then evaluated sitting comfort. Sensory values of sitting comfort were measured by the SD method. The results of sensory evaluation were examined by the factor analysis and the technique of the information theory. The results were as follows: (1) When elderly persons sat on the wheelchair, they evaluated the sitting comfort by two adjectives“Easy at seat”and“Comfortable”. After they sat on it for 30 minutes, they evaluated the comfort by“Tireless”and“Painless at seat”.(2) When young persons sat on the wheelchair, they evaluated the sitting comfort by two adjectives“Easy”and“Soft at seat”. After they sat on it for 30 minutes, they evaluated the comfort by“Easy”and“Tireless”.(3) The amount of transmitted information for young persons in sitting on wheelchair was more than that for elderly persons, and that after 30 minutes for young persons was less than that for elderly persons.