Manual material handling of heavy objects causes severe low back pain of workers. Nursing is a high risk profession in which low back pain is a serious issue because health care workers handle patients as part of daily care. Assistance of patient transfer has high risk of low back pain. It is recommended that a patient is transferred in a sitting position on a transfer board with low-friction. Unfortunately, the transfer board has not been disseminated sufficiently in hospitals and nursing homes. A new concept for a transfer board similar to a conveyer belt is proposed to reduce friction for transfer assistance in a sitting position. It is composed of rollers and miniature ball-bearings. Friction coefficient is measured from a prototype developed. The input force for patient transfer is theoretically reduced to zero by a smaller friction coefficient of the prototype.