The present invention relates to a honeycomb-structured sitting cushion comprising: a lower seat in which first through holes, which are vertical holes having a regular hexagonal cross-section, are formed and the first through holes, spaced at predetermined intervals from each other by first partitions, are consecutively formed in x-axial and y-axial directions; and an upper seat which is formed on the lower seat, and in which second through holes, which are vertical holes having a regular hexagonal cross-section larger than that of the first through holes, are formed, and the second through holes, spaced at predetermined intervals from each other by second partitions having a thickness (T2) smaller than the thickness (T1) of the first partitions, are consecutively formed in x-axial and y-axial directions, wherein the centers of the first through holes and the first partitions are aligned with the centers of the second through holes and the second partitions.