Abstract: This study put forward a model of systematic needed power matching and a concept of optimum matching relation about air cushion vehicle of walking wheel type. It also built up the relations between the hovering and driving needed power ratios and transport efficiency by the quality coefficients of velocity and weight, and estimated the value of optimum needed power ratio. The dynamic digital simulation and related test were done to study the relations of the optimum needed power matching between the hovering system and driving system. The results indicate that the walking wheel exists a suitable cutting depth with the lowest total needed power, the best power matching and the weight distribution under certain velocity of vehicle, soil and load.