To simply repair the heel or toe of a shoe by using a doughnut-shaped material becoming thin toward the inner periphery of its central hole part from its thin outer periphery and applying an adhesive thereto to bond the material to a repairing place.

A main body 1 has a doughnut shape having a hole 2 bored in its central part and becomes thin toward to its inner periphery 4 from its thin outer periphery 3. The main body 1 cut into a proper size is bonded to a shoe sole to be repaired having an adhesive applied to the flat surface thereof. As material quality of the main body 1, leather, rubber or a synthetic resin is used. By forming the main body 1 into a circular or oval shape and changing the outer shape size thereof, the main body can be matched with a shoe of every kind. A perforation or groove is preliminarily formed to the main body so as to easily cut the main body. This doughnut-shaped shoe sole repairing part can be used even if cut at any part and easily matched with the shape of the heel or toe of the shoe and, since the outside of the main body is made thick and the inside thereof is thin, the main body can correspond to the thinned part of any shoe.