PURPOSE: To make a person to look taller by providing an inner-sock underlay, which is set inside a sock either loosely or bonded fast to the sock, and allowing him to put on shoes upon putting on such socks with underlays.

CONSTITUTION: An underlay 2 for use inside a sock for example in the form of a sandal, is put on a foot, and thereupon the sock 1 is put, and then a shoe 3 in the form complying with the foot is put on. The underlay 2 is formed from a plate like a sole made of a cushioning material such as rubber. The plate 2-1 has a greater thickness in the heel part 2-2, and the over-part and under-part have roundness mating with the roundness of the heel. Furthermore, a rubber band 2-3 is furnished for fixation to the foot at the instep so as to prevent the underlay from slipping off. Thereby the person who puts on this underlay is made look taller.