Foot abnormalities like foot ulcer are mainly developing due to diabetic disease. Foot ulcer problems with diabetic patients account for up to 15% of healthcare resources in developed countries and 40% in developing countries.one in every six people with diabetes will develop foot ulcer once in a lifetime. Beside to cleaning foot regularly, using proper fitting shoe with suitable appliances/insock can retard the ulcer expansion. Suitable shoe appliances respond to the unique curves and pressures of our body /foot while walking, running, playing, or exercising that minimize pain by aiding redistribution of our body pressure evenly. In developing country especially in Ethiopia, due to less availability and affordability of orthotics appliance, diabetic patients with foot ulcer are highly in suffering. Though Manufacturing of PU memory foam yet not practiced in Ethiopia, the aim of this research is to develop polyurethane memory foam insock in Ethiopia by replacing costly materials( silicon surfactant & distill water) with locally available & affordable input materials( castor oil as surfactant and tap water) . Under this research it is able to prove the severity of foot ulcer in Ethiopia and the high demand of orthotic appliance through interview result with field specialist /doctor/ .Three memory foam insock with different surfactant ratio‘s are manufactured at AMAGA P.L.C foam factory ,Bahir Dar Ethiopia, using standard polyols and diisocynates with surfactant and other suitable additives. The developed sample products Thickness, density, Hardness, Compression set, and abrasion resistance physical properties are tested and result comply with the ISO and SATRA insock standards at Ethiopian Institute of Textile and fashion technology (EiTEX) laboratory, Bahir Dar University, Bahir Dar and Leather industry development institute (LIDI) laboratory, Addis Ababa ,Ethiopia. Apart from these field test on the patients foot has checked and positive and need to be improved feedback has been found. Finally conclusion and possible recommendations for research institutions, the Ethiopian footwear factory , and related industries to manufacture the insock locally have given