Abstract: The present invention describes an item of water resistant footwear (10) comprising an upper (16) resembling, and arranged to be worn as, a shoe. The footwear also comprises a water resistant inner (12) which is arranged to be extendable upward, and subsequently to be lowered. The footwear (10) may be worn similar to a known shoe when water resistance is not required, with the inner (12) lowered and held in place. When water resistance is required, the inner (12) may be extended upward to protect a greater portion of the wearer's leg.