This is a professional foam heel protector by Prevalon to prevent pressure sores in bedbound patients. It is the kind used in hospitals and cost $75. It was barely used. It has very thick, soft foam, and the exterior is nylon with several kinds of closures using velcro to assure a comfortable fit. There is a stabilizing exterior piece of foam that is attached by a flap--you move it from one side to the other depending on which foot you are putting the boot on. It keeps the foot from tipping to the side. This is excellent for protecting your loved one!