THE PRESENT INVENTION DISCLOSES A MATTRESS (100) HAVING ADJUSTABLE STRUCTURE COMPRISES A BODY FRAME (10) HAVING A HEAD SECTION (12) AND A LOWER BODY SECTION (14), THE HEAD SECTION (12) IS PIVOTALLY CONNECTED TO THE LOWER BODY SECTION (14) BY AN ANGLE ADJUSTING GEAR ASSEMBLY (20) WHICH CONNECTS THE HEAD SECTION (12) TO THE LOWER BODY SECTION (14) OF THE BODY FRAME (10), WHEREIN THE ANGLE ADJUSTING GEAR ASSEMBLY (20) IS CONFIGURED TO ELEVATE THE HEAD SECTION (12) RELATIVE TO THE LOWER BODY SECTION (14) AND HOLD THE HEAD SECTION (12) IN AN INCLINED POSITION AT AN ANGLE AWAY FROM HORIZONTAL POSITION AND MATTRESS MATERIAL ENCLOSING THE HEAD SECTION (12) AND THE LOWER BODY SECTION (14) OF THE BODY FRAME (10) WITH A RESILIENT COMPRESSIBLE SECTION (30) WHICH IS DISPOSED BETWEEN THE MATTRESS MATERIAL ON THE HEAD SECTION (12) AND THE LOWER BODY SECTION (14). THE MOST ILLUSTRATIVE DRAWING: FIG. 3