A kind of adjustable seat of the utility model system pass what,Wheelchair structure,Main system includes: a change type sits body,System is equipped with a pivoting hole and has multi-panel cushion； Two side frame bodies,System connects respectively sets the dual side-edge that the what change type sits body； One shaft,System stretch through respectively what two side frame body,Change type sits body,Causing the change type to sit body can rotate,Two ends of the what shaft are respectively equipped with a fixing button again； And two card tenon pieces,System stretch through the side frame body,Change type sits body,Body is sat to prevent the change type to rotate； By above-mentioned each element constitute the utility model adjustable seat,Wheelchair structure,Via cushion flipside architecture,Also can have united application with wheel,And adapt to what worker,Leg the wounded,The seat of the long seat person's comfort demand of the elderly.. etc..本新型係關於一種可調適座椅、輪椅結構，最主要係包含有：一轉換式坐體，係設有一樞轉孔並具有多面坐墊；二側架體，係分別接設於該轉換式坐體的二側邊；一轉軸，係分別穿伸於該二側架體、轉換式坐體，致該轉換式坐體可作旋轉，又於該轉軸的二端分別設有一固定鈕；及二卡榫件，係穿伸該側架體、轉換式坐體，以防該轉換式坐體作旋轉；藉由上述各元件構成本新型可調適座椅、輪椅結構，經由坐墊面翻轉結構，亦可和輪具組合運用，而適應於工作者、腿傷者、老年人…等等久座者舒適感需求的座椅。
