PROBLEM TO BE SOLVED: To obtain a cushioning material that is excellent in the performance of turning over in bed.SOLUTION: A cushioning material 10 comprises at least three layers including an upper cushioning layer 18, an intermediate cushioning layer 16 stacked with the upper cushioning layer 18, and a lower cushioning layer 14 stacked with the intermediate cushioning layer 16. The impact resilience of the intermediate cushioning layer 16 is set higher than that of the upper cushioning layer 18 and the lower cushioning layer 14.SELECTED DRAWING: Figure 1COPYRIGHT: (C)2017,JPO&INPIT【課題】寝返り性に優れたクッション材を得る。【解決手段】上面クッション層18、上面クッション層18と積層された中間クッション層16、中間クッション層16と積層された下面クッション層14の3層を少なくとも備えるクッション材10において、中間クッション層16の反発弾性を、上面クッション層18及び下面クッション層14より高く設定する。【選択図】図1