To provide an inner with sufficient durability and a waterproof property for a shoe for maintaining the waterproof property by the inner.

By mounting an inner main body 2a to a last and immersing it in a waterproof resin liquid, a waterproof layer 2b is attached and formed on the outer surface of the inner main body 2a. Then, the inner 2 is mounted to the inner side of an upper 1, the wearing port of the inner 2 is sewn to the wearing port of the upper, the inner 2 and the upper 1 are mounted to the last, the sole side peripheral edge part of the upper 1 is hung in and fixed to the bottom surface outer peripheral part of a midsole 3 and the sole 5 is attached to the bottom surface part of the upper 1.