A breathing mask cushion including a main body portion, a cover portion, a soft connecting portion and a structure-strengthen portion is provided. The main body portion and the soft connecting portion extend along a first extension direction. A first surface of the cover portion is adapted to be attached to the users face. The opposite ends of the soft connecting portion are respectively connected with the main body portion and the cover portion. The structure-strengthen portion is convexly formed on a second surface of the soft connecting portion. The structure-strengthen portion, the soft connecting portion and the main body portion together form a first groove, the structure-strengthen portion, the soft connecting portion and the cover portion together form a second groove.一種呼吸面罩襯墊,包括本體部、罩覆部、軟性連接部及結構強化部。本體部及軟性連接部沿第一延伸方向延伸。罩覆部的第一表面適於貼附於使用者的臉部。軟性連接部的相對兩端分別連接本體部及罩覆部。結構強化部凸出形成於軟性連接部的第二表面。結構強化部、軟性連接部及本體部共同形成第一溝槽,結構強化部、軟性連接部及罩覆部共同形成第二溝槽。100‧‧‧呼吸面罩襯墊102‧‧‧開口110‧‧‧本體部120‧‧‧罩覆部122‧‧‧第一表面130‧‧‧軟性連接部140‧‧‧結構強化部