To provide an inner material for footgear having favorable moisture absorption/discharge performance, coolness in touch, heat insulation performance, and cushion effect.

Fibers having water absorption effect such as natural fibers and water absorption-treated chemical fibers and fibers of a cross sectional surface of a cross form or L-form having water diffusion effect are needle- punched to a soft polyurethane foam sheet 2 to form a composite material 3, and on the foot-contact surface side of this composite material 3, hydrophobic fibers 4 such as acryl and nylon are jointed and integrated by quilting or welding to form the inner material 1a for footgear. By using the inner material 1a for an insole member of footgear, for example, water content such as sweat passes through the hydrophobic fiber layer 4 to be absorbed by the soft polyurethane foam sheet 2 to be stocked, while it is diffused through the water diffusing fibers to accelerate vaporization, and the hydrophobic fiber layer 4 on the foot-applied surface is kept dry and cool. The member is hard to be shifted in the footgear because of the soft polyurethane foam sheet 2.