The invention relates to an absorbent shoe insole intended to internally line the outsole or sole thereof in order to improve its comfort. The insole is formed from a first profusely perforated water-repellent layer (1) of natural leather or another similar material, a second layer (3) of an absorbent, microporous and hydrophilic material, only allowing the passage of perspiration in a downward direction, a third layer (4) of a purely absorbent material, based on micro-fibers collecting the moisture from the previous layer, a fourth layer (5) based on an open pore heat-formed material acting as a moisture conductor towards the fifth and final layer (6), also of an absorbent material based on micro-fibers and acting as a final moisture collector. An insole with a multi-layer structure is thus achieved, fulfilling the double function of being absorbent and transpirable in addition to forming a flexible, adaptable and shock-absorbing base for the foot of the user.
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