A removable insole for insertion into footwear, includes a forefoot portion, a heel portion, and an arch portion connecting together the forefoot and heel portions. At least one of the forefoot portion, heel portion and arch portion is formed by a lower layer of a resilient material which provides a cushioning function, and an upper layer positioned and secured on top of the lower layer and formed of a material having a Shore "000" hardness of less than about 45, and a tear strength greater than about 6.3 lb/in.