To provide a bedsore preventing mat for preventing development of a bedsore by cutting a mat comprising a foamed urethane sheet superimposed on a foamed polyethylene sheet in various shapes or by cutting out the mat to provide ventilation parts.

A mat A, like a bottom mattress, is formed by placing the foamed polyethylene sheet 3 having a predetermined thickness on one surface of the foamed urethane sheet 1 having a predetermined thickness. The mat A is then cut out leaving an edge part having a predetermined width. The mat B cut out from the mat A is cut up to several unspecified forms to make engaging pieces 5. The pressure sore preventing mat is characterized by that the engaging pieces 5 is provided with ventilation parts 6 or that the engaging parts 5 are formed in unspecified forms.