This invention is directed to a shock absorbing device for a shoe sole providing a lower layer 2 having an upper face 21 and an upper layer 3 having a lower face 30. The two layers 2, 3 are both made of an elastomer. The faces 21, 30 are each formed to have substantially a corrugated section. The corrugated faces 21, 30 each have a plurality of top portions 22, 32, bottom portions 23, 33, and inclined portions 24, 34 joining the top portions 22, 32 and bottom portions 23, 33, with the corrugated faces 21, 30 each being formed from essentially a smooth surface. The corrugated faces 21, 30 mate with each other. The two mating faces 21, 30 are spaced apart from each other at the top portions 22, 32 and / or at the bottom portions 23, 33, with gaps 4 being formed at the spaced-apart portions.