Birkenstock Sandals TAUPE 38 M EU, 7-7.5 M 100% Suede Synthetic sole Upper material: Suede - Thick and supple leathers without additional dyes to keep the leather breathable, durable and comfortable. Footbed: High arch footbed - Birkenstock's highest, most aggressive arch support. Covered with a suede liner. EVA Sole - Flexible, lightweight, durable and shock absorbing.