The purpose of this study is to comparing shoe cushioning characters on differences basketball players position. This study, with 80 pairs of basketball shoes, has collected the cushioning performance data of point guard, power forward and center player's basketball shoes. To measure the shoe cushioning by placing an accelerometers on sports shoes feature detector, measuring the peak acceleration, and calculating the maximum loading rate as a shock absorber performance indicator. The higher number indicates the lower performance and the lower number represents better performance. The results show, power forward maximum loading rate is 6760.83, point guard is 7056.36, center player is 6961.36. The power forward's shoe cushioning performance is better than point guard and center player, but they are no significant difference in performance between the player's positions. Future studies could focus on the shoes usage time as a parameter to provide the athletes shoes replacing decisions.