A liner structure for shoes to keep foot at a comfortable temperature includes a bag body and a heat storage material. The bag body is produced by combining an upper film and a bottom film and sealing the edges thereof to form a storage space between two films for containing the heat storage material. The storage space is then separated into a plurality of cells by forming a plurality of space divisions using a high-frequency hot pressing machine. The liner structure can be used for a vamp and/or an insole heat dissipated by feet can be used for corresponding heat-storing and heat-dissipating processes so that the functions of cooling and warm-keeping can be achieved.