CUSHIONING MATERIAL

PROBLEM TO BE SOLVED: To provide a cushioning material eliminating bottom-touching feeling while preventing stuffy feeling when using the cushioning material.SOLUTION: This cushioning material comprises a laminate of flexible polyurethane foam. The laminate with a structure of at least three layers is made by sticking a B layer which has at least one layer of flexible polyurethane foam with high impact resilience and/or high hardness onto both surfaces of an (A) layer which has at least one layer of flexible polyurethane foam with high air permeability. The laminate is applied with a profile processing and divided into two to expose flexible polyurethane foam with an uneven shape and high air permeability on the front face, and flexible polyurethane foam with high impact resilience and/or high hardness is provided on an installation surface.