Abstract: The present invention provides a naturally disintegratable cushion material and the process for making the material. The cushion material is non-toxic and environmental protective that it can be disintegrated naturally after being discarded. The cushion material is made from main material powder of grain shells, added with fillers (such as calcium carbonate), binders (such as polyvinyl alcohol) in suitable percentages, and further mixed with softeners (such as trimethylolpropane, polyethylene glycol or glycerine), water and other assistances (such as wax and boric acid) to form into a composite which includes moisture. Then the composite is heated and extruded by an extruder to vaporize the moisture in the composite and foamed. The foamed material is finally dried into cushion materials of desired shapes.