Abstract: A dance shoe is provided that includes a flexible upper and a toe box configured to surround at least a portion of a dancer's foot. The dance shoe further includes a viscoelastic padding layer that is provided between the toe box and the dancer's foot to shield the foot from the rigidity of the toe box. The viscoelastic padding layer dissipates the pressure and friction exerted upon the dancer's foot, particularly when the dancer is executing a “sur le pointe” dance step, without decreasing the dancer's ability to “feel” the floor. The viscoelastic padding layer is also capable of lubricating, softening and medicating the dancer's foot. The viscoelastic padding layer may also be used in other areas of the shoe to provide additional comfort for the dancer.