To provide a shoe for a wheelchair and its sole material, suitable for paddling of wheelchair user with his feet.

In this shoe for a wheelchair and its sole material, a toe part and a heel part are warped, and a line connecting the warps of the toe part and the heel part is substantially shaped like a circular arc. Preferably the base material includes: an out sole having gripping performance, and a mid sole having rigidity not to cause bending deformation due to force applied by the wheelchair user. A wavy pattern directed toward the toe side is provided on the out sole.