To provide a shoe counter material excellent in the low temperature adhesive property even if a hot melt adhesive is not applied, further excellent in the bending endurance property and die holding property and having proper rigidity.

This counter material consist of an ethylene-(meth)acrylic acid copolymer ionomer having 17-30wt.% of a (meth)acrylic acid content, 5-40mol% of degree of neutralization and 5-200g/10 minutes of melt flow rate (190°C, 2160g load), and has preferably 30-60°C of Vicat softening point, 50-600Mpa of flexural rigidity and 70-90°C of melting point by DSC.