Abstract: An inner sole insert is disclosed which comprises an open cell foam base capable of conforming to and substantially retaining the shape of compressive forces applied thereto, an elastic closed cell foam layer having a maximum compression set of less than 50% and a stretch fabric bonded to one face of the closed cell foam layer. The inner sole can be used in athletic shoes and other environments for substantially reducing blisters and callouses and can accommodate the individual foot by molding thereto.