This might be the most comfortable dress shoe I have ever worn.  Right out of the box they fit great.  The inside lining is sheepskin, and is very soft.  Well padded insole.  I didn't have any of the normal "break in" pain.  They also look great with a suit.  The sole is a good combination of rubber and leather that gives good traction (although the heel is a bit slippery at first, so be careful).