Footwear is critical in maintaining foot health, comfort, and overall well-being. Leather and non-leather materials are widely used in footwear manufacturing, each with distinct properties affecting breathability, durability, and foot support. This study examines the impact of leather and non-leather footwear on foot health and comfort by analyzing existing research, material properties, and biomechanical factors. Findings indicate that leather footwear generally offers superior breathability and ergonomic support, whereas non-leather alternatives provide cost-effective and ethical advantages but may lead to foot discomfort over prolonged use. Future research should focus on developing sustainable yet comfortable alternatives.