Abstract: Improved pillow, mattress and the like with a comfort Layer (5) which is provided around the core (2) of the pillow or the like and which is made of natural or synthetic latex, polyurethane foam or another elastic material, characterised in that this comfort layer (S) is provided with interrupted incisions (6) through the layer (6), along mainly parallel lines (I), and in that said layer (5) forms at least a part of a jacket around the core (2) that is stretched in a lateral direction (P) which is mainly transverse to the direction of the above-mentioned lines (7) in order to open the incisions (6) so as to form passages (8) through the comfort layer (5).