Abstract: A shoe having a stretchable foot opening bounded by a normally gathered binding having a tunnel extending longitudinally therethrough and attached below the tunnel to and extending substantially around an upper edge of a shoe upper, and a stretched elastic tape free floating in and extending through the tunnel, the tape being stretched and the binding gathered by pulling on ends of the tape to pull out end portions of predetermined lengths after the binding is attached to the upper and the stretch being held by securing the end portions together.