Abstract: An odor neutralizing shoe insert includes a flexible top layer formed from a fluid-absorbent material and a flexible bottom layer spaced from the top layer. An intermediate layer impregnated with a plurality of ground coffee particulates may be intercalated between the top and bottom layers respectively. The top layer may include a plurality of apertures formed through its entire cross-section such that the top layer is in fluid communication with the ground coffee particulates. The ground coffee particulates may further be scattered along a major top surface area of the intermediate layer and thereby filter through the top layer such that the ground coffee particulates become exposed above the top layer.