PURPOSE: To provide a pillow suitable for the restful sleep, wherein a foamed padding showing the specific impact resilience and hysteresis loss is applied.

CONSTITUTION: A padding 1 of pillow comprises the foamed article of synthetic resin such as polyurethane foam which is characterized by the low impact resilience of not greater than 5%, and by the energy-loss by hysteresis in compression being of from 50% to 90%. The foam material provides an extremely elevated dispersion of compression. A jacket material 2 of pillow comprises polyurethane foam 4 of the cross-linked three dimensional structure showing a high air-permeability and heat dissipation. A reinforcing substrate 3 is of an elastic polyurethane foam for general use for the purpose of adjusting the height of pillow. Since the low impact resilience of padding material 1 has an extremely high pressure dispersion, head 5 can be supported in the restful state.