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JAY KAPLAN! QUALITY MATTERS; WHEN IT COMES TO YOUR FEET AND WHAT YOU PUT ON THEM!!! Made in Spain. All leather inside and out with fine kid leather uppers and Leather Soles. The Shoe has a Popular Designer Gold Heel giving it a Rich High Class Appeal. When you buy these designer shoes direct from the designer at Amazon you will save hundreds of dollars because you cut out the middle man and high end department store markups. You also save because their are no high retail store expenses. Finally Jay Kaplan's mission is to bring expensive quality all Leather Italian and Spanish shoes to the US for under $100,Shoes that sell at department stores for $300 to $1000 for affordable prices.