The present invention discloses a pad structure with temperature adjusting units, including a bottom layer pad material, a plurality of temperature adjusting units and a breathable pad material. Wherein a plurality of accommodation channels are arranged on the bottom layer pad material for accommodating the plurality of temperature adjusting units. Under a critical temperature status, phase change material of the plurality of temperature adjusting units is transformed between a solid state and a liquid state. The breathable pad material is arranged on a top side of the bottom layer pad material, the breathable pad material includes a plurality of ventilation holes for transmitting heat of the top side to the plurality of temperature adjusting units, such that when a user lies on the pad structure, heat released from the body is absorbed by the temperature adjusting units, so as to not only keep the pad structure outside the critical temperature., but also provide a more comfortable rest environment to the user as the temperature adjusting units are switched between the solid state and the liquid state.本發明係一種具調溫單元之墊體結構,包括一底層墊材、複數個調溫單元及一透氣墊材,其中該底層墊材上設有複數個容納通道,該等容納通道能容納該等調溫單元,在一臨界溫度的狀態下,該等調溫單元中的相變化材料會在固態與液態兩者間相互轉換,該透氣墊材係設在該底層墊材的頂側,其包括複數個透氣孔,以將其頂側的熱量傳遞至該等調溫單元,如此,當使用者躺臥於該墊體結構時,其身體散發的熱量會被該等調溫單元吸收,除使得該墊體結構能保持在該臨界溫度之外,尚能因該等調溫單元在固態與液態間之轉換,而提供使用者更為舒適的休息環境。1‧‧‧墊體結構11‧‧‧底層墊材111‧‧‧容納通道113‧‧‧肩部13‧‧‧調溫單元131‧‧‧包覆體133‧‧‧相變化材料15‧‧‧網狀結構17‧‧‧透氣墊材171‧‧‧透氣孔19‧‧‧通氣墊體191‧‧‧槽溝