From reading the intro of the boot provided, you can see that this boot as the best footbed offered by forum boots, and the second best liner. I will tell you that the first time I put this boot on I was blown away by how comfortable it is. The perfect fit, 1:1 Lasting which means, I wear a size 9.5 shoe and wear a 9.5 Boot. True sizing for optimum comfort. This boot is pure comfort.