Upper: calfskin Lining: soft pu Insock: imitation pigskin, Outsole: pu The commodities we are handling consist of the manufactures of the first-rate slippers and sandals of this country, and so we are in a good position to serve your customers with the most reliable quality of the line you suggest. In addition, the outsole is made by ourselves, so the price is much more competitive than other companies. If you have any interests, just feel free to contact me, i will provide you more details. Hope to hear from you in the near future. Various packing