The purpose of this study is to present an analysis of wheelchair's rolling resistance which can be explain by the two wheel's rolling resistance factor λ1/r1 and λ2/r2, of the back wheel and of the front wheel respectively. Deceleration tests of manual wheelchair allowed calculating λ1/r1 and λ2/r2 from accelerometer measurements. For a rigid ground, λ2/r2 is almost 8,5 times higher to λ1/r1; so, the value of the wheel's rolling resistance factor is higher on front wheels. In this case, for a velocity of 1m/s and a total weight of 1000N, the power rolling resistance could be 11watt. This information shows the importance of the wheel's rolling resistance factor and of the centre of gravity position to study wheelchair locomotion.