Healthline Medicals 2015 model 108-24 is our rehab aluminum shower commode chair with 24″ commode wheelchair wheels. The 180-24 aluminum commode comes with a seat cut-out that allows the commode to be used either over a toilet or with the included pail. Our cut-out design allows your shower commode chair to double as a comfortable transport rehab chair and the cushioned seat, back and armrests allow for this to hybrid even as a lounging rehab chair. The entire wheelchair is made of a 100% waterproof design as well as rust resistant maintenance free commode wheelchair wheels. The 180-24 also allows for 4″ height adjustment without tools, fold away armrests and adjustable swing away footrests as well.