UGG Slipper & Scuff Collection For Men & Women are proudly made & owned in Australia, using first-class Australian Double face Merino Sheepskins, which are hand selected & crafted. Comfort Me’s Latest release is the Ultimate in comfort featuring a cushioned Memory Foam insole which relieves pressure from the foot and joints to offer the optimal foot support. Comfort Me eva soles offer a great combination of shock absorption light weight. Comfort Me hand crafted Sheepskin products, made from the finest materials available, are luxuriously plush and soft on your skin. COMFORT ME UGGS Proudly Australian made and owned.