The sole made of polyurethane is light, abrasion resistant, durable. Polyurethane is an affordable, environmentally friendly material that provides additional comfort and protection in everyday life. It is used not only for the production of shoe soles, but also for the production of furniture, bedding, insulating materials, surfboards, airbags for cars, window sealants. Polyurethane is best known for sports and trekking shoes and boots, they are also extensively used for business and fashion shoe soles, as well as high-quality safety shoes. Low-density to compact polyurethane systems are utilised for mid-soles and outer soles. Use of polyurethanes in footwear ensures that our feet are well protected when we walk and run. The cushioning qualities of the material mean that our bodies are better able to absorb the constant high levels of impact experienced in our everyday lives.