Abstract: A method is described for manufacturing a U-shaped support unit for use in footwear. A shaft mandrel has a longitudinal axis and a cross-section with at least one U-shape region. An enclosed shape of composite material is formed over the shaft mandrel which includes one or more layers of resin-impregnated reinforcing fibers. One or more cuts are made through the enclosed shape to create U-shaped support units adapted for use as a weight bearing structure in footwear.