PURPOSE: To manufacture matting and a back rest having an effect for improving health by working a natural material of lumber, cane, etc., to a spherical or elliptical shape of presdribed dimensions, or working to a square material by using a wood machine, providing a hole for inserting core yarn in each work and allowing the core yarn to pass through, binding an end part of the core yarn with warp and forming it like a matrix.

CONSTITUTION: By using a wood working machine, a natural material of lumber cane, etc., is formed to a spherical or elliptical rotating body of 5.0-20.0mm diameter, and in the center part, a hole of 2.0-8.0mm diameter for inserting core yarn is provided. Also, a square material whose thickness, width and length are 5.0-20.0, is formed, and a hole of 1.0-3.0mm diameter for inserting core yarn 3 is provided. The spherical body or the square material is arrayed by a prescribed number of pieces and the core yarn is inserted through a hole 4, and both ends of the core yarn 3 are bound to warp 2, and formed like a matrix. In such a way, matting and a back rest for improving health, having a finger-pressure effect is formed. It is suitable for a seat of an automobile and an office chair.