Abstract: A mattress or mattress overlay is provided, which is formed from several layers of spacer fabric. At least two layers of the spacer fabric are arranged such that the microfilaments in the layers curve in the same direction, towards the foot of the bed. Another layer can be provided, with layers which curve in the same, or a different direction, e.g. orthogonal. The top layer is more compressible than the bottom layer and the surface of the top layer of spacer fabric is provided with cuts in the heel region to reduce pressure at this high-risk bony prominence.