Abstract: An insole liner for a shoe is disclosed. The liner consists of a wedge shaped member having opposite back and front ends, a top surface and a bottom surface. The liner has a polyurethane base layer, a middle layer made of silicone gel and a top layer made from memory foam. The wedge shaped member has a thickness which tapers from the back end towards the front end. The base layer has a shore hardness which progressively decreases from the back end of the wedge shaped member to the front end of the wedge shaped member and wherein the middle layer has a shore hardness which progressively increases from the back end of the wedge shaped member to the front end of the wedge shaped member. Finally, the bottom surface has a plurality of projections.