Abstract: A mat member is divided into a plurality of mat members and those divided mat members are individually wrapped in a middle bag respectively, to form middle mats 7 and 8 and these middle mats 7 and 8 are adjacently wrapped in an outer bag to form a finished mat. Whereby, the middle mats 7 and 8 wrapped in the outer bag 9 are individually separated, which is made easily to take out and accommodate in the outer bag and causes to lighten the burden of a nurse for removing or putting the finished mat, and since the finished mat comprises the middle mats wrapped in double i.e. in middle bags individually and in an outer bag, any excreta is not penetrated to the mat members, by which instant cleaning of the finished mat can be carried out to lighten the burden of the sick and the nurse.