This study carried out the conservation treatment for the mattress put on the bed, which is one of 4 items in National Folklore Cultural Heritage, the Red-lacquered Furniture with the inlaid mother-of-pearl design used by Empress Sunjeonghyo (presumed), after identifying the characteristics of the manufacturing techniques and the used materials. And the study intends to compare it with the mattress placed in the Daejojeong in the Changdeokgung Palace in order to identify the characteristics of mattresses domestically used during the 1920s and 1930s. From the analysis of the mattress presumably used by Empress Sunjeonghyo, it was identified that the mattress frame was made of pinaceous hemlock spruce while the webbing and twine in the structural parts were made of jute. The findings are as follows: the burlap had a filling material that was made of jute; the straw mat was made from Oryza; and, the rest of the filling material was cotton. Rayon was used for the top cover while cotton was used for the bottom. As a result of research on the materials and the inner structure, it was found that mattress was manufactured in the form of the upholstery style mainly found in chairs and day-beds in Western furniture. Based on analysis results, materials identical to the original were adopted during the conservation treatment. Next, the process of dismantling, cleaning, repair, reinforcement and assembling was conducted. During the dismantling process, the top cover was newly discovered and some letters (Yokohama, Kobe, and Joseon) were found in the burlap filling, but there was no trace which can clarify its maker or production place. dry cleaning was carried out on the structural parts, filling materials, and the cover, and then the repair and reinforcement were done, preserving the existing materials in the upholstery structure and using the same materials for conservation. The webbing in the structural parts was reinforced using materials identical to the original, and the twine was used for arranging and fixing the springs into wooden frames. For the damaged cotton cloth and burlap, reinforcement materials identical to the original were put over it and sown. For the damaged area of the top cover, reinforcement cloth was cut and then added inside and the damaged area was sown. Assembling was carried out in the reverse order of the dismantling. After the burlap identical to the original material was inserted into the areas in contact with the springs and then fastened, a filling pad, reinforcement cloth, a straw mat, cotton cloth, cotton felt, wide cotton cloth for protecting the cover, and the cover were layered and fastened with tacks. The two mattresses used by Empress Sunjeonghyo differed only by the period of production and followed the same Western upholstery style consisting of the frames, filling materials, and covers. During the conservation treatment process, a velvet cover was newly discovered and the traces of repair in the past were found. Furthermore, identifying straw mats, straw bags, and straws for filling material, this study confirmed changes in the materials used according to the production environment. In the future, it is expected to see changes in the conservation materials during the conservation treatment and manufacturing techniques used for chairs and sofas in the upholstery style belonging to the modern cultural artifacts.