This mattress is provided with: a first high-rebound elastic urethane foam layer (1) having a profile machined surface (11) a first low-rebound elastic urethane foam layer (2) layered on the profile machined surface (11) and a resin film layer (3) layered on the surface of at least the first low-rebound elastic urethane foam layer (2). The thickness of the first low-rebound elastic urethane foam layer (2) is 5-10 mm, and is favorably 7-9 mm. The moisture permeability (40 DEG ) of the resin film layer (3) is 1000-1500 g/m224h.