To reduce the burden of a sick person, and also to reduce the labor of a nursing person such as the movement of the sick person for removing or laying mats, by enabling the cleaning of mats in a short time, so that excrement cannot be permeated up to the mat material.

A mat material is divided into a plurality of units, and intermediate mats 7, 8 are formed by separately wrapping these divided mat materials with intermediate bags, and the mat is completed by combining these intermediate mats 7, 8 so as to be lapped with an outer bag 9. Thus, the intermediate mats 7, 8 wrapped with the outer bag 9 become in respectively, separatedly independent states, so that the putting-in or -out of the intermediate mats 7, 8 to the outer bag 9 can be facilitated, and the labor of a nursing person such as the removing or laying of the completed mat while moving a sick person can be reduced, and also by making the mate of a double structure of the intermediate mats and the outer bag, since excrement is not permeated up to the mat material, the cleaning of the completed mat can be carried out in a short time, therefore the burden of the sich person can be reduced, and also the labor of the nursing person can be reduced.