Footwear needs to be appropriate to the occupation, the working environment, and feet protection. Depending upon the safety and workplace requirements one can choose safety shoe with properties and features like water resistance, heat resistance, foot protection, slip resistance, energy absorption etc. 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 –