The heels on Jackson Ultima Skates are one size smaller than the ball width.  For example C width skate would have an B heel.  Please see chart below.  Women's Ball/Heel:Ball    HeelAA       AAAA       AAB       AC       BD       C Men's Ball/Heel: Ball HeelN   AM   BW   C Men's sizing is 1.5 sizes smaller than women's sizes, built on the same last.  For example, Men's size 7 is equal to women's size 8.5.  The comparison chart for Men's width compared to women's width is below.Men's        Women's N               BM               CW               D