The New Elan U-Flex boot flexes to allow for the natural movement the toes, and flexes with the ski’s flex because of the front sole movement. Exceptional boot flex and the enhanced toe movement, combined with the high quality of the materials used for the liners, helps this boot provide warmth and comfort. With the Volume control plate one ski boot size covers 3 foot sizes. The boot is provided with a plate that modifies the inside volume and sizes depending on the side that is placed up and down inside the boot.