Abstract: A pressure relieving pad with graduated pillars to effectively reduce the development of decubitus ulcers. The pad is preferably made of foam to keep the manufacturing costs down and includes a first plurality of large pillars or columns. A second plurality of smaller pillars or columns is then positioned atop each of the larger pillars forming a progression or graduation of pillars. Adjacent larger pillars are preferably attached to one another at their bases to form an underlying, support platform or level for the pad. In operation, the weight or force of the patient using the pad is progressively transferred from the small pillars on top downwardly through the larger pillars to the underlying support platform or level.