Method for manufacturing a watertight, breathable shoe structure in which the shoe structure comprises an exterior upper with a lower end, an interior upper with a lower end, an insole with a continuous outer edge and an outsole, with the interior upper having a watertight, water vapour permeable functional layer on the side facing towards the exterior upper, characterised in that at least one of the sewn seam joints relating to the interior upper with the watertight, water vapour permeable functional layer is formed such that a tape made from a thermoplastic material is first placed between the parts of the shoe structure to be joined, in the area of the intended sewn seam, said tape having a melting temperature in the range from 60.degree. C. to 85.degree. C., that the parts are then sewn together and that after sewing the tape is caused to melt at least in the area of the sewn seam.