The Sandalman makes your sheepskin boots here in Newport Beach, Ca. USA...we use sheepskin from Texas and New Zealand. The sole is Vibram made in Massachusetts, the cushion is Vulcan made in Tennessee, thread from North Carolina, suede leather from Napa, California and very important glue also from Massachusetts. Your boots are a sheepskin upper with a cushioned arch supported sole. As you can see The Sandalman makes your sheepskin boots here in the USA!!!