Abstract: This invention refers to a flexible shoe for endless tracks of heavy machinery, disclosing a constructive configuration that guarantees greater flexibility and adaptability to the terrain in which the heavy machine circulates and allows that only worn or broken parts of the flexible shoe be replaced. This invention also refers to a flexible shoe manufacturing method, thus disclosing a low-cost simple manufacturing process, making it possible for the flexible shoe to be manufactured only by means of cutting, assembly and steel plate welding processes.