A finite element simulation model was developed for the performance optimization of a closed type air-cell mattress used for the ulcer prevention. An H-model with material properties of human flesh and kinematic joints were used for the calculation of the body contact pressure. The material property of rubber air-cell was evaluated by tensile test of standard specimen. We evaluated the body contact pressure distribution after laying human model on the inflated air-cell mattress. It was found that the body contact pressure was dependent on cell height, but hardly affected by the cell thickness.