This paper suggests electric reverse tricycle that has the Ackerman-Jantoud steering structure and the power assist system for the elderly. First of all, the required power point of view, driving power performance analysis of electric reverse tricycle is discussed for selecting diving system. for selecting motor and battery. After that system configuration for major electric components such as motor, inverter, battery and high level controller is described. And then, the communication system design among battery management system, inverter, display device and high level controller is discussed. Last of all, hardware and software design of the power assist system is fully described. The performance of the electric reverse tricycle is also described and evaluated experimentally.