Pressure ulcer induced by prolonged and intensive pressure, is one of serious problems for bedridden old people. Once the pressure ulcer happens, it's very difficult to cure it completely. Therefore it's important to prevent the pressure ulcer effectively. Although postural change is done every 2 hours or the pressure redistribution mattress is used, occurrence of the pressure ulcer is not prevented sometimes. So it's necessary to evaluate interface pressure dispersion effect of their mattresses from mechanical viewpoint. Mechanical evaluation study of their mattresses has not been so enough. In this study, we focused on alternating pressure air mattress. Contact pressure and mechanical stress in skin were evaluated by finite element analysis.