Disclosed is a midsole (22) for a healthy shoe, which is easily and simply manufactured and comprises a tunnel portion (28) or an airbag (128) formed therein so that impact caused by the landing of a heel of the healthy shoe on the ground in a landing step and a gravity center-transferring step is uniformly applied to the heel of the shoe due to the rolling of the heel on the ground and discontinuous impact is not transferred to various parts of the body of a user, such as an ankle joint and a leg, and a method for manufacturing the same, thereby allowing the user to smoothly land on the ground and walk stably.