applied as discussed above both sheets are then folded along fold lines 42 43 45 and 46 eight folds and the folds are pressed together in a presser to secure the elastic in the folds the folded material is then heat sealed and cut along edges 18 and 20 by a heat sealing device the cutting and heat sealing is accomplished by a hot cutting bar not shown which seals as it cuts the desired configuration a shoe covering 52 made in accordance with the principles of the present invention is illustrated in fig6 and 7 shoe covering 52 is shown to include an opening 54 having an elastic band 56 therearound for snug fitting engagement the ankle of a wearer the shoe is shown to be provided at its upper and lower peripheral surfaces 58 and 60 with the elastic band 56 is sealed relation thereto the shoe covering is simultaneously formed in pairs fig8 illustrates a roll of material partially unrolled and spread out to form a continuous planar sheet 64 of material the sheet 64 forms four equal sections 66 68 70 and 72 divided by a centerline 74 and two spaced parallel fold lines 76 and 78 to form the shoe covering a first pair of elastic strips 80 is positioned along the length of one side of fold line 76 a second pair of elastic strips 82 is positioned on the opposite side of fold lines 76 along the length thereof a third and fourth pair of elastic strips 84 and 86 are similarly placed along fold line centerline 74 and a fifth and sixth pair of elastic strips 88 and 90 are likewise positioned along fold line 78 the elastic strips are held in extended relation along the fold lines a glue.