To provide a mattress and a bed which prevents a person from falling in difficult breathing and causes no physical exhaustion even in case the person is massaged for a long time while lying while lying on his face.

The flexible mattress 10 having a face inserting hole 13 for embedding the face of the lying person M lying on his face formed in one end region R1 of the same. Further, the height of the surface of the end region R1 forming the face inserting hole 13 is set lower than the region R2 supporting the body of the lying person M. Furthermore, the mattress 10 is mounted on the base 3 horizontally supported by legs 2.