Abstract: A shoe sole which is convertible into a shoe. More particularly, a shoe sole is constituted of a flexible material wherein predetermined notch-like cut-outs and incisions may be provided in the shoe sole, with the latter being in a generally planar condition while not in use or when adapted to be stored and/or carried, and whereby the shoe sole may then be bent along the predetermined incision lines so as to cause deformed or bent portions thereof to engage into respective of the cut-outs or notches so as to form a foot-receiving shoe structure; for example, in the nature of a beach shoe, thong, sandal or the like.