Abstract: A dry sock system including an intermediate foot portion in a generally tubular configuration positioned circumferentially around the majority of a wearer's foot having an open upper end positioned at the lower portion of the wearer's ankle and a lower end positioned in proximity to the wearer's toes, the intermediate portion being formed of an absorbent material. The dry sock system also includes an upper portion formed of elastomeric material with widely spaced vertical ribs from the upper portion of a wearer's ankle to the lower portion of the wearer's ankle and coupled to the instep region and the heel region. Individual toe portions of varying size are provided in the system including a large portion positioned around the wearer's big toe and a smallest portion positioned around the wearer's little toe with three intermediate portions of varying sizes, the toe portions having individual closed exterior ends and open interior ends.