Abstract: An insole for high heel footwear is designed to provide comfort and support cushioning and significantly reduce shock and vibration through the skeletal system. The insole is comprised of a relatively thin layer of open cell, flexible, resilient foam of low compression set, a heel bucket which extends into the heel of the shoe or an implant which is posiitoned at the heel and a metatarsal insert. The heel bucket or implant, and the metatarsal insert are formed from a shock absorbing, viscoelastic polyurethane elastomer to moderate the accleration of heel and metatarsal strike generated shock waves.