- SOLE: 100% RUBBER, UPPER: 96% COW LEATHER,UPPER: 3% POLYETHYLENE TEREPHTHALATE, UPPER: 1% COTTON, LINING: 49% COW LEATHER, LINING: 41% COTTON, LINING: 7% POLIESTER, LINING: 3%POLYURETHANE TEXTILE- MADE IN ITALY