A folding wheelchair with an excretion device (90) has an opening (41) at a center of a seat (40) for engagement with an excretion device (60). The excretion device (60) includes two movable boards (61) with soft pads (63) thereon for placement in the opening (41) when the movable boards (61) are closed, two corresponding operate units (64), each arranged from a bottom surface of one of the movable board (61) to a side thereof for operation, and a container bag (70) for taking excrement.