Abstract: A cushion for a wearable device includes an outer cover layer and an inner cushion. The outer cover layer includes a first base material, a heat conducting material and a first heat storage material. The heat conducting material and the first heat storage material are dispersed in the first base material. The enthalpy value of the outer cover layer is less than or equal to 5 J/g. The inner cushion includes a second base material and a second heat storage material. The second heat storage material is dispersed in the second base material. The enthalpy value of the inner cushion is greater than that of the outer cover layer. The difference between the enthalpy value of the inner cushion and the enthalpy value of the outer cover layer is greater than 45 J/g.