Abstract: The Stepping Wheels Concept is the conception of dividing the existing wheel into several smaller wheels, which are peripheral to the main axis, in this case four of them which have their own rotation. Peripheral wheels are connected with each other by the “shoulders”. The point of intersection of the shoulders is the central axis of the wheel. The Stepping Wheels Hand Truck and its modifications are build on the basis of that concept and mostly designed for moving heavy items and cargo upstairs and downstairs in the buildings without elevators—mostly two or three leveled buildings and can be used by moving professionals as part of their equipment.