Abstract: A mattress of the type retardant to flame and entirely free of metal inner springs is built upon a basic box structure having side walls of relatively stiff, firm material, such as plastic impregnated ticking, to which top and bottom sheets of cotton fabric material is attached at respective adjacent edges. The box structure is filled with a mass of garnetted cotton felt in which is blended a quantity of boric acid powder to create a filling which will not support combustion under direct flame exposure. There is an additional top and bottom layer of cotton felt, also blended with a similar quantity of boric acid powder, and covered on both sides with plastic impregnated water resistant ticking, the ticking being stitched to corresponding edges of the side walls.