Abstract: A safety box toe for use in shoes and the like having flange means on the lower edge thereof wherein the total of the horizontally projected areas of the flange means rearwardly of an imaginary transverse test axis one-half inch in front of the center back edge of the box toe is at least equal to the total of the horizontally projected areas of the flange means forwardly of that axis, with the maximum transverse width of the flange means on each side of the box toe element being no more than 20 percent of the overall maximum width of the box toe element. This "balanced flange" design provides improved compression and impact test result according to conventional standards.