To provide a reversible mattress with which a lying person feels comfortable in the state of feeling no pressure and whose one surface is utilized as a mattress and the other surface is utilized as a cushion.

On the side of the mattress whose one surface is constituted of a pad and the other surface is constituted of fabric, synthetic resin foamed beads are filled as wadding in an amount to be instantaneously moved by the body pressure of the lying person and fitted to the recessed and projected parts of the body. When the lying person lies down, a pillow and a foot pillow are immediately formed. It is utilized not only as the mattress but also as the cushion, a reclining chair and a sofa.