Abstract: A new shoe having removable heels for permitting a user to wear a single pair of shoes which can be used in high heel form and in a flat form. The inventive device includes a sole having opposite heel and toe ends. The lower surface of the sole has a hole therein located towards the heel end of the sole. The hole has a perimeter with a number of sides. Each of the sides of the perimeter of the hole has an aperture into the sole. A heel is also provided and has a block outwardly extended from its upper end. The block also has a number of sides with each of the sides of the block associated with a side of the perimeter of the hole. The block is removably inserted into the hole of the lower surface of the sole and each of the sides of the block has a detent which are inserted into the aperture of their associated side of the perimeter of the hole.