Purpose: The purpose of this study is to identify the difference in toilet approach way by wheelchair users according to the direction of the door and to suggest the layout of the toilet rooms most accessible to the wheelchair users. Methods: Survey to wheelchair users about approach to toilet have been conducted for the data collection. 90 answers have been analyzed statistically by SPSS 19.0 program. Results: The conclusions of this study are as follows. Firstly, spinal cord disorders prefer diagonal approach and lateral approach to the toilet, but brain lesions prefer diagonal approach and frontal approach to toilet. Secondly, the manual wheelchair users prefer the diagonal approach and the lateral approach to the toilet, and the electric wheelchair users has a different approach way to the toillet depending on the direction of the door. Finally, the layout of accessible toilets have to be designed for the diagonal approach to toilet, which is most preferred by wheelchair users. Implications: The toilet approach varies according to the disability types and the wheelchair types. Therefore, the size of accessible toilets should be larger than now considering the access of variety wheelchair users.