To dance easily by altering and forming an inside form of a counter body of a toeshoes into a form which is almost completely identical to a ballerina's toe.

A reinforcing board 6 for forming which is made of a thermoplastic resin and a slipsole board for forming 7 which is made of a thermoplastic resin are laminated at a backward of a forming board 2. The reinforcing board 6 and the slipsole board 7 are soften by heating at 70 degrees centigrade, therefore forms of the reinforcing board 6 and the slipsole board 7 can be revised to a form of a ballerina's toe. A nonwoven fabric 8 is stuck on an exterior of the slipsole board 7.