A top range of thermoplastic, elastic up to semi-elastic counter material which provides a fast and easy processing and ensures a highly reliable bonding to almost all known upper materials. It is a powder coating material where the skived edges are sticky because the adhesive is in the compound. The combination of the substrate with the two different fabrics results in a product that will perform to the highest standards as required for shoes of outstanding quality. It can be used e.g. for ladies, men and in lower grades for children shoes.