"Safety Toe Thorlos feature low-density pads that cushion and protect the ball and heel of the foot. Padding extends up the heel to protect the Achilles tendon, while a special high-density pad over the toe provides maximum protection from abrasion common in safety footwear. A unique lace pad cushions instep against the binding forces of shoe and boot laces. An ideal safety product for all industrial applications dictated by OSHA for safety toe shoes/boots. 86% Acrylic, 11% Stretch Nylon, 3% Spandex"