Reclining wheelchairs offer the maximum comfort for users who would like to lie down or sleep in their chair. They also help with blood circulation. The reclining wheelchairs have an extended or removable headrest for great head support and a comfortable reclining position. Medline's Excel 350 Reclining Wheelchair is an infinite reclining wheelchair that can go back up to 140 degrees using a mechanism that the user can easily control. It has a 22" back and removable 10" headrest, with two choices for the seat width.