Abstract: A shoe for accommodating the normal mechanics of the foot and establishing a predetermined shape and degree of inclination for the rear foot bed includes a sandal incorporating layers of different materials in a predetermined order. One of the layers is a wedge-shaped layer that is shaped to provide an incline of between 2 and 6 degrees relative to a horizontal ground plane. The other layers of the sandal are stacked with the wedge-shaped layer to create an inclined rear foot bed. In operation, the user predetermines the angle of tilt between 2 and 6 degrees which will anatomically accommodate and correct his foot ailment and, accordingly, chooses a sandal having the preselected incline.