Birkenstock Bali' Women's Ankle-Strap Sandal, Silver Birkoflor Synthetic Birko-Flor Upper (Not Leather) - a synthetic material made of acrylic and polyamide felt fibers that is comfortable and tear resistant. This material has a synthetic leather-like finish with felt lined backing. Imported Upper material: Birko-Flor - a synthetic material made of acrylic and polyamide felt fibers that is comfortable and tear resistant. This material has a synthetic leather-like finish with felt lined backing. Wipes clean with mild soap and water. Footbed: The classic Birkenstock cork footbed (not soft footbed) - features pronounced arch support, a deep heel cup, and a roomy toe box. The footbed conforms to the shape of your foot. Acrylic and polyamide upper/leather lining/EVA sole. Sole material: EVA - flexible, lightweight, durable and shock absorbing. Made by Birkenstock Germany.