The present invention relates to a bed comprising a bathtub, wherein first and second lifting guide frames are rotatably provided at a lifting frame and a lower frame while crossing each other, a lifting bathtub portion provided at the outer portion of the lifting frame is connected to the lifting frame through a fourth cylinder so as to move up and down, and a first cushion portion of a bed portion is closely fixed to the upper surface of the lifting frame. If a second cushion portion hingedly combined to the first cushion portion moves the lifting bathtub portion up and down, a waterproof sheet constituting an inner wall is formed between the bed portion and the lifting bathtub portion, thereby forming a bathtub portion accommodating water. The lifting frame is moved up or down or tilted by the rotation of the first and second lifting guide frames, thereby controlling the height and slope of the bed portion, and the second cushion portion is rotated so as to form a backrest. According to the present invention, the bed comprising a bathtub prevents the water of a bathing space from entering the ears, eyes or mouth of a user, facilitates in the simple draining of the water remaining in the bathtub portion after rinsing through an outlet of the bed portion, causes no worries about sinking from water fluctuation, allows a user to comfortably rest while leaning against the backrest, can be easily operated, even by a beginner, and is improved in productivity by reducing manufacturing costs.La présente invention porte sur un lit comprenant une baignoire, dans lequel lit des premier et second cadres de guidage délévation sont disposés de façon à pouvoir tourner au niveau dun cadre délévation et dun cadre inférieur en se croisant mutuellement, une partie de baignoire à élévation disposée au niveau de la partie externe du cadre délévation est reliée au cadre délévation par lintermédiaire dun quatrième cylindre de façon à se déplacer vers le haut et vers le bas, et une premi
