Conventional cushions to prevent pressure ulcer have not completely realized the objective. For example, cushions filled with air do not sink enough to disperse the load. On the other hand, cushions filled with liquid sink excessively, and thus buttocks may hit on the bottom of the cushions. In this paper, we develop a cushion to solve these problems. Our developed cushion consists of multiple balls named "cell structures," each of which has air in the core and liquid around the core. We confirm that the cushion can realize both load dispersion and prevention of bottoming by experiments.