Based on the human engineering theory the structure of the new Basketball wheelchair is designed. And the three dimensional model is drawn by means of the PRO/E software after the design. Next, the finite element analysis computation on the wheelchair structure is completed under the four work conditions by I-DEAS software. The result shows that its intensity satisfies the operation requirements and proves that the new Basketball wheelchair is comfortable, safe and reliable. The research of this paper has a more vital significance for enhancing the performance of basketball wheelchair and the development level of sport wheelchair.