Abstract: An improved comfort product that uses an airflow through a heat exchanger and into the comfort product to selectively heat or cool an occupant has a support layer contacting and supporting a channel layer. The channel layer has at least one channel with an opening to accept air. The channel layer contacts and supports an engineered distribution layer that has numerous small holes making it air permeable. The engineered distribution layer contacts and supports an air permeable comfort layer that is of such size and shape to support an occupant of the comfort product. The comfort product also has a heat exchanger assembly for supplying heated or cooled air to the opening in the channel. The heat exchanger assembly includes an air intake having an intake fan, an exhaust outlet and a heat exchanger for selectively heating or cooling air flowing through the heat exchanger resulting in selectively heated or cooled supply air and exhaust air.