With the continuous deepening of the global aging process, more and more users demand wheelchair. In the interaction between users and wheelchairs, comfort is a crucial factor. In order to provide a set of effective evaluation of wheelchair comfort, this study makes use of the back propagation neural network (BPNN) and analyzes the body pressure index by combining with the subjective evaluation in the wheelchair comfort evaluation. As shown by results, the neural network simulation values and 13 groups of wheelchair comfort levels have been obtained from the analysis of the BPNN on the wheelchair of the elderly, and the relative error of the actual comfort value is basically within 5%. At the same time, the three sets of network verification results reveal that the error between the actual value and the simulated value is 1.9%, -1.5%, and 2.5%, respectively, which basically reflects that this comfort evaluation system can quickly, conveniently, effectively, and scientifically provide wheelchair tactile comfort evaluation.