Abstract: In a kitchen unit specifically designed for use by physically handicapped persons sitting in a wheelchair, a pair of base cabinets mounted under a countertop are laterally spaced to define therebetween a wheelchair space opened forward and downward for allowing rolling entry of the wheelchair. With the kitchen unit thus configured, the physically handicapped person can use the kitchen unit satisfactorily and comfortably with the wheelchair extending into the wheelchair space under the countertop. Preferably, the kitchen unit includes an armrest table slidably mounted in one of the base cabinets adjacent the wheelchair space to provide a support or aid for the handicapped person during the kitchen work. A sink and surface cooking elements are located on the end portions of the countertop so as to leave therebetween a center cooking work surface while ensuring facilitated use thereof.