The differences between Rubber and Polyurethane are heat and chemical resistance properties. Rubber soles give greater resistance. Shoes with rubber soles are therefore the correct choice for areas of application in which these kinds of hazards may arise. Vulcanized Nitrile Rubber can withstand temperature of 300° C. PU+Nitrile Rubber shoes provide comfort to the wearer. Polyurethane midsole gives cushioning effect and helps in energy absorption thereby increasing the work efficiency of the wearer. Also, PU+Nitrile Rubber shoes are light in w-