A pad, in particular for a mattress in the nursing care and hospital sector has a liquid-impermeable and elastic lower layer and a liquid-permeable and elastic upper layer arranged on the lower layer. The lower layer and the upper layer are surrounded by an outer casing, which has a liquid-impermeable outer casing lower part facing the lower layer and a liquid-permeable outer casing upper part facing the upper layer. The pad is very comfortable to lie and/or sit on and has a high degree of breathability. Moreover, the pad is easy to clean and can accordingly be reprocessed frequently. The pad can be easily and economically retrofitted to improve the lying comfort and the breathability of existing mattresses.