PURPOSE: To enable the permanent fixation of a cushion fitted on the inside wall surface of a boat, by utilizing a projection and a recess on the reverse side of the projection.

CONSTITUTION: An interior finish sheet 18 constitutes the obverse side of an interior finish unit 17. A projection 19 is provided on the obverse side of the sheet 18. An elastic material 20 is provided in a recess which is made on the reverse side of the sheet 18 as a result of the making of the projection 19. A urethane layer 21 is bonded on the reverse side of the interior finish sheet 18 and the exposed surface of the elastic material 20. Base fabric 22 such as gauze is bonded on the urethane layer 21. As a result, an outside surface not including the surface of the elastic material 20 is completely covered with the interior finish sheet 18 and an external force in such a direction as to exfoliate the elastic material 20 is carried by the sheet 18 itself. For these reasons, no concentrated force is caused. This results in providing such a cushion fitting structure that a cushion does not exfoliate and drop off.