I received mine today, and like another reviewer, I tripped out about the stamp inside the shoes stating, "MAN MADE UPPER, BALANCE MAN MADE".  Oh, I was FUMING!!!  Anywhere you look online (Clarks website, OnlineShoes, Amazon, etc. . .) these shoes are described and sold as being made of LEATHER.  It even states on the outside of the shoebox, "SUGAR SPICE, BLACK LEA, CUIR NOIR".  Not only was I outraged at what I thought was false advertising (who wants to buy polyurethane at leather prices?!), but I am also extremely picky about my shoes, and I CANNOT STAND fake leather.

Well, I counted to 10, calmed myself down and started examining the shoes more closely.  I even sniffed the uppers repeatedly to see if I could detect that classic leather smell, which I faintly could.  This is a very smooth, lightweight, sleek leather (though not patent) even in comparison to that of other Clarks shoes I own, such as the Ingalls Atlantic, which is virtually identical with only a whisper less of a sleek feel and a touch more weight.  In all ways, these shoes displayed the same high quality and attention to detail as any other Clarks shoes I have worn.

So I called the company to ask what was up with the stamp.  Turns out, sometimes "MAN MADE UPPER" is confusingly stamped inside some of their leather shoes.  The representative was highly knowledgeable and patient in answering my questions, and he more than reassured me that the uppers of these shoes are made of full-grain cowhide leather.  He also shared that Clarks is one of the last companies out there who still makes their shoes by hand rather than on an assembly line.  The material for each shoe is hand-cut, and all stiching and construction of each shoe is performed by one person from start-to-finish.  He stated that the stamp may simply be indicating this technique and/or some other materials of the upper, such as the goring or stitching.  So yes, the stamp has caused a good bit of confusion.  But according to my findings, THESE ARE LEATHER SHOES.  ;)

. . .Hope this helps.

Oh, and like any other Clarks shoes I have worn, these are highly attractive shoes with outstanding comfort, stability, traction and support.  My shoe size gravitates between a 9M (in most heels) and a 9.5M (in most flats).  I got a 9M in these shoes.  They are true to size and width, and they are ready to wear right out of the box without any breaking in.  I find no areas of discomfort in them anywhere.  The heel, itself, is right at 2 and 1/8", which gives just the right amount of height to be worn with dressy/career trousers.  All of these qualities are a MUST for me to be properly attired and confident on my feet for about 10 hours straight. . .quick-stepping around the treacherous corners of a dog show ring.  ;)  I don't think they are terribly cute worn with a dress or a skirt (maybe color-matched tights would help???), but they and my other Clarks shoes are basically the most perfect shoes I have found to wear with dressy/career trousers when I have to be sure-footed.