A shoe sole component that is characterized by that it comprises a cross-linked foam of a resin composition, wherein the cross-linked foam of a resin composition has a property that: - tan δ [-20°C to 40°C] at a frequency of 10 Hz measured according to JIS K 7244-4 is 0.01 to 0.5, and - tan δ [-20°C]/tan δ [40°C] at a frequency of 10 Hz is 0.7 to 1.3, wherein the resin composition contains at least two different resin components, including - a first resin component formed by a thermoplastic polyolefin resin having a property that: - tan δ [-20°C]/tan δ [40°C] at a frequency of 10 Hz measured according to JIS K 7244-4 is 0.5 to 1.5, - a specific gravity measured according to JIS K 7311 is 0.85 to 0.95, - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 100 to less than 500 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 40 MPa, and - a second resin component formed by at least one resin component selected from the group consisting of a thermoplastic polyolefin resin, a styrene resin, an urethane resin and a polyester resin having any one of properties including: - a property that - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 10 to less than 100 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 10 MPa; and - a property that - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 500 to 2000 MPa and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 50 MPa, wherein in 100 parts by weight of a resin of the resin composition are contained 60 to 95 parts by weight of the thermoplastic polyolefin resin. - tan δ [-20°C to 40°C] at a frequency of 10 Hz measured according to JIS K 7244-4 is 0.01 to 0.5, and - tan δ [-20°C]/tan δ [40°C] at a frequency of 10 Hz is 0.7 to 1.3, wherein the resin composition contains at least two different resin components, including - a first resin component formed by a thermoplastic polyolefin resin having a property that: - tan δ [-20°C]/tan δ [40°C] at a frequency of 10 Hz measured according to JIS K 7244-4 is 0.5 to 1.5, - a specific gravity measured according to JIS K 7311 is 0.85 to 0.95, - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 100 to less than 500 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 40 MPa, and - tan δ [-20°C]/tan δ [40°C] at a frequency of 10 Hz measured according to JIS K 7244-4 is 0.5 to 1.5, - a specific gravity measured according to JIS K 7311 is 0.85 to 0.95, - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 100 to less than 500 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 40 MPa, and - a second resin component formed by at least one resin component selected from the group consisting of a thermoplastic polyolefin resin, a styrene resin, an urethane resin and a polyester resin having any one of properties including: - a property that - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 10 to less than 100 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 10 MPa; and - a property that - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 500 to 2000 MPa and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 50 MPa, - a property that - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 10 to less than 100 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 10 MPa; and - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 10 to less than 100 MPa, and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 10 MPa; and - a property that - a storage elastic modulus E' [20°C] at 20°C and at a frequency of 10 Hz measured according to JIS K 7244-4 is 500 to 2000 MPa and - a loss elastic modulus measured according to JIS K 7244-4 is not more than 50 MPa,