A removable insole for insertion into footwear, includes a lower layer made of a viscoelastic gel and including a lower surface, an upper surface, a toe portion, a heel portion and a medial arch portion interconnecting the toe portion and the heel portion, a first recess formed in the lower surface of the toe portion and a second recess formed in the lower surface of the heel portion, each recess having a peripheral side wall and a top wall, a plurality of thin, parallel, spaced apart sinusoidal wave shaped spring walls formed from the viscoelastic gel and connected to the top wall and the peripheral side wall in each recess, and the spring walls having lower edges generally coplanar with a lower surface of the toe portion and heel portion which is in surrounding relation to the respective recess; and a top cover secured to the upper surface of the lower layer.