To provide a cushioning material capable of imparting comfortableness to a user in use without giving a feeling of floating or bottoming out feeling regardless of the body weight of the user.

This cushioning material 20 has a seating part 21 in a position receiving the body weight of the user most. The seating part 21 is formed by laminating a first cushion body 22, a second cushion body 23 and a third cushion body 24 in order from above, and the cushioning material 20 is housed in a cover 25. The first cushion body 22 is formed harder than the second cushion body 23 and thicker than the second cushion body 23 in the seating part. The third cushion body 24 is formed harder than the second cushion body 23 and thinner than the second cushion body 23 in the seating part.