Cohen LP, et al. - This research dealt with the analysis of the deep tissue loads in the seated buttocks on an off-loading wheelchair cushion versus air-cell-based and foam cushions, to prevent sitting-acquired pressure ulcer (PU) in wheelchair users. It was reported that the air-cell-based (ACB) cushion design was useful for minimising the exposure to internal tissue loads throughout the whole buttocks. The quantifying performances of wheelchair cushions using finite element (FE) modelling yielded information regarding deep tissue loads. This was vital for informed decision-making in developing sitting solutions for individuals at risk and for patient groups.