Wheelchair is controlled by tongue motion as its name implies. We can use the tongue for controlling wheelchair. There are two sections transmitter section and receiver section. Transmitter section is placed on the handset placed on the head and receiver section is placed at the back of the chair. We can design this project for handicapped or particularly for paralyzed person who have to depend on the other person or their day to day activities.[1] In the transmitter section we can place the magnet at the center of the tongue and the four Hall Effect sensors are placed at the outer side on the headset. We can fix the magnet either permanently or temporarily. The permanent magnet fixing method is known as tissue piercing and temporarily magnet fixing method is known as tissue adhesive. When magnet is touched to the left sensor then chair can be moved to the left side. When magnet is touched to the right sensor then wheel chair can moved to the right side. We can fix the magnet permanently by using operation of temporarily by using one type of liquid.