A resilient body and a keyboard structure are disclosed. The resilient body has a top portion, a bottom portion, a conducting post and an annular wall. The top portion has a first side wall and a first bottom surface. Before the resilient body is pressed, an angle is formed between the first side wall and the first bottom surface, wherein the angle is greater than 90°. The bottom portion has a second bottom surface. The conducting post is disposed under the first bottom surface. When the resilient body is pressed, the fire point of the resilient body is reached before the resilient body reaches the bottom point.