A cushion incorporating a bio-gel structure includes a foam material layer and a surface layer set on and covering a surface of the foam material layer. A plurality of spaced through holes is formed in the foam material layer. A bio-gel layer is formed on an undersurface of the foam material layer. A plurality of bio-gel blocks are respectively filled in the through holes of the foam material layer. Each of the bio-gel blocks has a top end in contact with an underside of the surface layer and a bottom end integrally connected with the bio-gel layer. The bio-gel layer provides a rider with comfortable riding experience and also achieves an antibacterial effect.