Abstract: A shoe having the appearance, but not the construction, of a compo cement shoe has an upper, an inner sole stitched to the lower peripheral portion of the upper, and an outer sole attached to the underside of the upper and inner sole.In the method for manufacturing such shoes the pieces of the upper are first sewn together, the toe portion of the upper is crimped, gathered, and stitched and the inner sole is then positioned coplanar with the lower peripheral portion of the upper in the area circumscribed by the lower peripheral edge of the upper and sewn thereto. Finally, an outer sole is attached to the combined upper and inner sole assembly.