The invention discloses a novel loin treating bed. The bed structurally comprises an adjusting handle, a loudspeaker, an adjustable back cushion, a back cushion opening, a soft cushion, a metal support, supporting legs, longitudinal connecting rods, an air cylinder, a supporting rod, a connecting shaft, transverse connecting rods and a bottom connecting shaft, wherein the adjusting handle is movably connected with a supporting shelf of the adjustable back cushion, the loudspeaker is arranged below the adjustable back cushion, the back cushion opening is formed in the middle of the adjustable back cushion, the back cushion opening is of a long-strip shaped structure, the adjustable back cushion is movably connected with the metal support through the supporting shelf, the soft cushion is arranged above the metal support and is fixed to the metal support through a hoop and loop fastener, through a sound transmission plate of the loudspeaker, sound can be directly transferred to the head of a user through the back cushion, music is played through bone conduction, and the situation that other people in rest are distributed can be effectively prevented.