[PROBLEMS] To provide a bed cushion and bed mat that are lightweight as a material used on a bed, allowing favorable shifting of the users gravity center at bedtime and that excel in the liquid follow capability (flow capability) at the gravity center shifting, realizing appropriate dispersion of body pressure, and to provide a process for producing such a bed cushion. [MEANS FOR SOLVING PROBLEMS] The bed cushion consists essentially of a cushion body (1) obtained by performing hot melt adhesion of two vertically arranged flexible synthetic resin sheets so as to provide a liquid accommodating section (2) capable of liquid accommodation thereinside, weir parts (3-14) for partitioning the liquid accommodating section (2) into regions of given size (region (A)-region (E)) and orifice parts (a-v) for realizing liquid flow between the regions (region (A)-region (E)) partitioned by the weir parts (3-14).
