Abstract: Disclosed are a shoe insole and its manufacturing method. The method includes the steps of crushing a rubber foam material into irregular primary crushed particles, covering a mixed elastomeric material onto a surface of the primary crushed particle uniformly, using a pressurizing, heating and curing method to form a primary modified foam material, crushing the primary modified foam material again to form irregular secondary crushed particles, covering the secondary crushed particles uniformly mixed with the elastomeric material onto a surface of the secondary crushed particle, and using the pressurizing, heating and curing method to form a secondary modified foam material similarly. The shoe sole made of the secondary modified foam material has good breathability, elasticity, comfortability and compressive strength.