PURPOSE: To obtain the product being excellent as a design, and also, to strengthen the water repellent effect by putting a leather shoe between an inner bag and an outer bag, putting a water repellent agent from the upper surrounding circle throwin port between the inner bag and the outer bag, and executing the water repellent agent working.

CONSTITUTION: An instep cover which is not subjected to water repellent finish is hung and formed, the sole is fixed, and thereafter, a wooden pattern is drawn out, and in an inner bag 1 and an outer bag 2 which are made of nylon, vinyl, etc., 0.2-0.5mm thick, and transparent and flexible, a size and a shape conforming to the shoe are used. In such a state, an opening/ closing valve 7 is removed, the inner bag 1 is taken out of the outer bag 2, the inner bag 1 is put into a leather shoe 3, and subsequently, the whole leather shoe 3 is covered with the outer bag 2, and from the upper surrounding circle throw-in port 5. a water repellent agent 4 is put in by the quantity 60-80cc of one foot absorbed by leather a board, counter cloth, etc., the opening/closing valve 7 is closed, and in a state that the sole is set downward, air is evacuated from an air valve 6, the inversion is repeated five - six times in 50-60 minutes, and the water repellent agent infiltrates into the whole leather shoe. Thereafter, the inner bag 1 and the outer bag 2 are removed from the leather shoe, dried half, the wooden pattern 9 is covered and dried completely, and thereafter, the wooden pattern is drawn out, and the finish is executed. In such a way, the leather shoe having water repellent finish can be obtained.