Abstract: The magnetic cushioning system is for use in a cushion, mattress or other cushioned article, the cushioning system providing adjustable firmness for the user. The magnetic cushioning system includes a plurality of magnetic supports enclosed within a cover. Each of the magnetic supports has a flexible shell having opposed upper and lower ends. A permanent magnet is disposed within the flexible shell and is positioned adjacent the upper end thereof. An electromagnet is disposed within the flexible shell and is positioned adjacent the lower end thereof. The cover has opposed upper and lower surfaces, the magnetic supports having the upper ends thereof secured to a lower face of the upper surface, and the lower ends thereof secured to an upper face of the lower surface of the cover. A controller is provided for selectively and adjustably controlling electrical power transmitted to each electromagnet.