Under the trend of software design, the demand of mouse wheel use will increase. In such situation, a single mouse wheel may be insufficient in the future. The primary goal of this research is to implement a new mouse wheel design multi-functional mouse wheel. Through this design, a single mouse wheel can turn into virtually multiple mouse wheels to extend the application of mouse wheel and to enhance the efficiency of software operation. Besides, this research also examined the user acceptance of ”multi-functional mouse wheel” based on a technology acceptance model (TAM). The empirical results indicated that users are approve of perceived usefulness and ease of use of multi-functional mouse wheel, and the perception had a positive influence on the user attitude, therefore to affect user intension.