A shoe sole and insole structure is disclosed. The sole comprises an upper sole and a lower sole; the lower sole has a plurality of through-holes thereon and includes a plurality of lock plugs inserted respectively inside the through-holes; the upper sole has the same number of lock bars on its undersurface. The upper sole directly laminates over the lower sole by inserting the lock bars into the through-holes and then securing the lock bars with lock plugs by inserting the lock plugs into the through-holes. The insole has a plurality of groove rings on its undersurface, each groove ring being disposed with a small through-hole, and further comprises a plurality of ladle discs respectively glued in the groove ring to form an insole with a plurality of air pockets.