The choice of material determines the structural integrity and comfort of the footwear. Common materials include Thermoplastic (TPU/PS), which offers excellent shape retention and heat-molding capabilities; Chemical Sheet (Ping-Pong sheet), known for being cost-effective and easy to process; and Leatherboard (Fiberboard), preferred for high-end leather shoes due to its breathability and natural feel. For athletic footwear, TPU injected counters are essential for providing the necessary lateral stability and heel lockdown.