To provide a cushion that can be used for various parts that a user's body contacts, and demonstrate a body pressure dispersion effect irrespective of the user's posture.

A cushion body 11 comprises: a plurality of cells 12 arranged longitudinally and laterally; and a plurality of communication paths 13 for communicating the adjoining cells 12 of the plurality of cells 12 with each other, using film having flexibility. A bored part 14 which penetrates vertically is formed in a part surrounded by the cell 12 and the communication path 13 in the cushion body 11. Water 16 is encapsulated inside the cushion body 11.