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Sheep's Wool The interior of black ugg boots for women are made using sheep's wool. This wool works well to retain warmth and body heat, making it the perfect element for boots made for cold winter temperatures. The sheep's wool is obtained from a type of sheep called a Merino, which has thick, breathable fur that allows feet to breathe. Sheepskin The leather-like exterior of the classic tall black uggs on sale is made of the hide of the sheep. The skin that is used comes from sheep that are killed primarily for meat, which is very popular in many countries. The skin is sent to a tanning shop to be cleaned, processed and turned into a workable piece of material made for shoe manufacturing. Next, the skin is dyed to the color requested by the boot manufacturer, then cut into sections for easy sewing. Rubber Rubber is used to design the soles of the ugg tall black boots clearancess . A manufacturing facility designs and creates the boot soles, made in different measurements to be compatible with numerous shoe sizes. This rubber creates a nonslip boot surface, great for outdoor and winter wear. Rubber is also very durable, allowing for numerous wears without rubber sole deterioration.