Abstract: A comfort in sole for use in a shoe or the like, wherein the comfort insole is composed of two strong, airtight and water-repellent sheets each of which has a shape corresponding to a shape of an inner sole of the shoe or the like, the two sheets being stuck to each other at their outer peripheral portions so as to form bag portions therein, wherein the comfort insole is sectioned into a frontmost portion, a tiptoe portion, a central portion, and a heel portion, wherein first fused lines are formed in the frontmost portion so as to form bag portions independently separated from each other, and wherein second fused lines are formed in the tiptoe portion, a third fused line is formed in the central portion, and a fourth fused line is formed in the heel portion, so that continuous bag portions are formed in a range including the second, third and fourth fused lines, and air is sealed in the continuous bag portions.