The purpose of this study is to examine the physical factors of work environment and to establish the evaluation factors for office design for wheelchair users. This study is based on the existing research for office environmental factors; and then clarifies the physical factors that are suitable for circumstances of wheelchair users. These factors are composed three physical factors which are space, furniture arrangement, and ambient condition and then each of these factors has detailed several elements. Futhermore, comparing physical factors between a non-wheelchair user and a wheelchair user with work environment is analyzed on the assumption using the system furniture on the market. This study is expected to be used as basic information to provide the way of improving office space plan for wheelchair user in workplace. This resource can serve as a checklist when renovating, re-designing or building a new office space for wheelchair users. The evaluation of office environmental factors for wheelchair users who work in public and/or private companies is needed for the next research.