Reducing pressure is one of the most important factors in preventing decubitus. One way to reduce pressure is to redistribute pressure over as large an area as possible. Soft polyurethane mattresses are good for redistributing pressure, however this type of mattress does not provide sufficient back support. So in order to reduce pressure and provide sufficient support, we have developed a silicone gel layered mattress. Silicone gel is frequently used as a shock absorber in various types of machines and our tests showed that silicone gel was superior to standard polyurethane mattress materials in reducing interface pressure. The silicone gel layered mattress was also preferred by volunteers over a standard hard mattress and a standard soft mattress.