This paper discusses wheel offloading approaches of the COMS which has a single solar array system for the accommodation of the optical payloads. First of all, in an effort to reduce fuel consumption and reflect practical implementation point of view, thruster sets for wheel offloading are proposed based on numerical analyses taking into account the COMS configuration. In this analysis, it is assumed that the wheel offloading is conducted twice a day. Secondly, in order to evaluate the effectiveness of the proposed thruster sets, orbit simulations are conducted for several wheel offloading approaches and compared.