A massage cushion is provided, using a semi-solid foam board to be the a filler of the massage cushion, so we can open a breathing hole on one side of massage cushion, and open a ditch in the form of a horizontal air channel connected to the breathing hole. Accordingly, the fabric case of the massage cushion is opened into a breathing hole at the same location, and has two or three stainless steel airholes closer the outlet of air channel. In this manner, the massage cushion becomes one side breathing hole cushion, having one side for massage and the other side can be used for gym exercises.