What are mattress comfort layers and why are they important?

Girl lying on her front smiling on a new mattress
(Image credit: Getty Images)

The feeling of getting comfortable in bed after a long day is unmatched. Whether you have a soft or firm mattress or something in between, our bodies should feel cradled and comfortable. The secret to this feeling is the topmost section of a mattress called the comfort layer. 

Many of our top picks in this year's best mattress guide for all sleepers feature comfort layers made from luxurious gel-infused foams and individually wrapped microcoils. Depending on the type of bed, the materials used to create these layers can vary and will produce a different feel.

Here, we'll take a look at what comfort layers are, why they're so important and the materials used so you know what to look for when you're purchasing your next mattress and how to choose a comfort layer that's right for you. 

What are mattress comfort layers?

There are primarily three main parts inside a mattress. These are the support core, comfort layer and the cover. A support core forms the foundational base of the bed while the comfort layer sits at the top having a strong influence on how your bed feels, rather than the support you'll get. The cover holds everything together in place enveloping the whole mattress. 

Alongside providing comfort, these top layers can help control motion isolation, regulate temperature, and help keep the spine aligned. For some of you, a soft and cushioning feel might be a priority, while for others it may be firmness and support. 

What you'll get from your comfort layer depends on what materials were used, the thickness and firmness of the material, and the structure. 

The 6 layers of a Puffy Cloud mattress seperated to make it clear what each one does

(Image credit: Puffy)

Why are mattress comfort layers important?

It’s true that comfort layers are responsible for creating a first impression of how soft a mattress is. This is because of the cushioning it provides, acting as a buffer between you and the support core.

The layers are also typically designed to contour to your body and cradle you while you toss and turn during sleep. It evens the weight distribution, preventing a sinking or sagging feeling. Without adequate comfort layering, your pressure points such as the shoulders, hips and back may take the brunt causing discomfort and pain. Even though the support core provides the rigidity, the comfort layer should be firm enough to ensure there is a healthy spinal alignment and pressure relief. 

A woman lying on her front on a new white bed

(Image credit: Getty Images)

Robust comfort layers can help ensure that there is minimal motion transfer from one end of the bed to the other, by preventing the vibrations from disturbing your sleep. This can make sharing a bed with a restless partner or fidgety children a lot easier.

If you are a hot sleeper, or experience hot flashes, then paying particular attention to the comfort layers of your mattress can help. Many of the best cooling mattresses feature comfort layers made with cooling technology. They usually also feature breathable and light fabrics which have moisture wicking properties, made to keep you cool throughout the night. 

Mattress comfort layer materials

Memory foam

Known for its conforming nature, memory foam is used in comfort layers for its body-hugging sensation. It also provides pressure relief, motion isolation and absorbs noise well. 

While traditional memory foam sometimes retains heat  making it less comfortable hot sleepers, new variants include gel infusions with green tea,  graphite or bamboo which help dissipate heat. This also largely depends on the manufacturing method. Open-cell structures leave spaces in the form making it more softer and breathable. Closed-cell memory foam ,on the hand, is firmer and is prone to trap heat. 

Memory foam is typically measured in its density range, pounds per cubic foot (PCF), to understand its level of performance in motion isolation, contouring, temperature regulation and overall comfort. A 3.9 PCF or lower is considered to have mild contouring, anything between 4 to 5 is medium and those which are 5.5 or higher are extremely dense. 

Woman lying on her back in bed and smiling feeling comfortable

(Image credit: Getty Images)

Latex

This is a popular material used in both support and comfort layers due to its durability. There are two types of latex: natural latex which is derived from rubber tree sap while its synthetic counterpart is made from petroleum. 

It rates low on elasticity as compared to memory foam but is often cooler and more breathable. However, latex has greater motion transfer because of the notable bounciness making it unsuitable for light sleepers or those with restless partners. 

Latex is measured in a unit called indentation load deflection (ILD) ranging from 16 or lower (extra soft) to 37 or higher (firm). The ones which score anywhere between 17 to 31 are typically used in comfort layers as these are soft, medium soft, medium or medium firm. 

Polyfoam

Polyurethane foam derived from petrochemicals is often a common element in budget-friendly mattresses as it's a cheaper material to produce. It's more springy than memory foam, meaning your comfort layer won't feel as luxurious or supportive.

There are two main types used in mattresses: uniform and convoluted. Due to its even surface, uniform foam is used in middle upholstery and quilting while the convoluted one can be often seen in mattress toppers and transitional layers. 

A hand pressing into a white mattress.

(Image credit: Getty Images)

Natural fibers

Organic cotton, wool and hemp are becoming increasingly popular comfort layer materials due to their coolness and durability. Other options include silk, horsehair and coconut coir. 

They are sought out for their softness, breathability and moisture wicking properties making these a perfect match for humid regions, summer nights and those prone to sleep hot. However, these usually are on the pricier side and may also emit natural odors over time. 

Microcoils

These are the smaller versions of the innerspring coils used in hybrid and spring mattresses. Compared to the innerspring coils which are 6 inches or more, these are just 1 to 4 inches tall. 

These are being preferred more lately due to better contouring, breathability, bounce and the natural heat dissipating mechanism. Microcoils are also used within foam or fabric comfort layers to reduce motion transfer. 

The kind of construction then also determines the support it offers: thicker coils are used where more pressure is applied, shoulders, hips and midsection  while thinner coils are added in areas with supporting lesser weight, like the head and legs. 

Becky George
Sleep Staff Writer

Becky is a Sleep Staff Writer at Tom’s Guide covering all things sleep-related including product reviews, research studies, news and explainers. She works on specialist bedding content and is responsible for buyer’s guides like the best pillows for all sleepers and best mattress protectors focusing on popular brands such as Tempur-Pedic, Avocado, Coop Home Goods and more. Becky is a PPA accredited journalist who is keen to explore the intricacies of sleep, its effects on skincare, mental wellbeing and work performance. While not thinking of sleep, she can be seen reading in cosy bookshops or learning about global food culture. 

Read more
Mattress tester for Tom's Guide in the 3z factory feeling a new mattress surface
What are the different types of foams used inside mattresses?
A hand pressing into white surface of Nectar Classic memory foam mattress
How to choose a memory foam mattress that suits your sleep style
A hand presses into the Nectar Classic Memory Foam Mattress to test the temperature regulation and pressure relief
Is a memory foam mattress right for you? We break down the pros and cons
Two women sit on a Leesa Legend Hybrid Mattress in a bedroom, testing the feel of the mattress.
I test mattresses for a living and I've realized the key to a good night's sleep
A woman sits on the foot of the Saatva Classic mattress on a bed frame in a bedroom
What is a luxury mattress and how much do they cost?
Brooklyn Bedding 3" Latex Mattress Topper
I'm a mattress topper expert — here's everything I've learned about how to choose the right one
Latest in Mattresses
Navy and white Bear Elite Hybrid mattress in bedroom with wooden floor, black and beige rug, grey chair and black bedside tables
Hot sleeper? Get up to 35% off these cooling mattresses this weekend
A woman lying on her back on the Casper The One mattress
The Casper mattress I'd buy is on sale today — save 20% on the Casper The One
A man in a grey t shirt sits on the edge of his mattress while clutching his lower back after waking up with back and shoulder pain
3 tell-tale signs you’ve aged out of your current mattress
A man in blue pyjamas laying on his side on Sleep Number Climate360 smart mattress
What is the Sleep Number Climate360 smart bed and should you buy it?
A closeup of the foot of the Helix Midnight Luxe mattress, a Tom's Guide price drop deals graphic (left)
3 queen hybrid mattresses from just $424 to shop this weekend
A woman's hand holding a magnifying glass magnifying bed bugs on a mattress
How to get rid of bed bugs naturally with the $6 household staple you might already own
Latest in References
Zoma Boost mattress
What is graphite in a mattress and does your cooling mattress need it?
The Saatva Classic mattress photographed in a stylish white pool room with an indoor river
Do you need a discount code to get the cheapest prices on Saatva mattresses? No and here's why
A mattress placed on a wooden floor with a Tom's Guide Sleep Week 2025 logo in the top left corner
Ditching the bed this World Sleep Day? 3 things you need before putting your mattress on the floor
A woman lies in bed with her hands covering her face, looking upset due to sleep deprivation. A Tom's Guide Sleep Week 2025 graphic, bottom left
Long-term sleep deprivation has serious health risks — but they can be reversed, says expert
Project Astra AI agent
Project Astra — everything you need to know about Google's next-gen smart glasses and new AI assistant
Woman sleeping on her side
How long does it take you to fall asleep? Expert explains 'sleep latency' and what it says about your health