Introducing Theo Baby. The perfect blend of comfort and practicality. With a removable cork insole, easy instep, velcro closure, flexible sole, water-repellant material, these shoes provide a comfortable and adjustable fit for your little one’s feet.- Upper: 100% PU- Lining: Microfiber 50% recycled- Outsole: 100% rubber (65% nature rubber, 25 % conventional rubber – 10% recycled rubber)