Abstract: A show that is operable to be converted between a low heel design and a high heel design. The shoe includes an upper operable to receive a human foot having an integrated sole. The sole includes a heel portion having a cavity therein. A retractable heel is movably mounted to the heel portion and is operable to be disposed within the cavity in its first position and extended outward therefrom in its first position. A slot is journaled through the heel portion extending into the cavity. A rod is operably coupled to the heel having a portion extending outward from the slot for engagement by a user. A brace is operably connected to the rod and assists in maintaining the retractable heel in its extended position. A pair of magnets are present so as to releasably secure the retractable heel within the cavity.