A non-inflatable resting device used for heating and cooling is provided with a plurality of interconnected channels located close to an external surface of the resting device. Each channel substantially occupies the space between two support beams and the interior of said external surface. The comfort level of the resting devices is considerably increased while maintaining adequate structural integrity of the channels when the support beams are constructed with a cushion material having layers of different hardness levels. The top layer is a cushion material with high initial softness ratio. The arrangement of the channels and beams allows a non-pressurized conditioned fluid to flow underneath of the external surface providing a resting device with a heating and cooling system with unmatched energy efficiency. The high energy efficiency of the proposed resting device is due to the elimination of the compressor motor and the thick cushion layer used on the top surface as required by the competition. In addition, the ambient comfort level is improved by the elimination of a noisy compressor motor.