Bangladesh has gradually been converted from a footwear importing country to a footwear exporting one. Footwear manufacturers in Bangladesh offer competitive prices, quality products, and prompt fulfillment of orders. The entire leather industry is aiming to earn USD 16 billion within the next ten year and the leather footwear sector of Bangladesh would play the most important role in the pursuit. With an ample supply of young workers and an hourly worker cost of only $0.44 per hour, the country has obvious advantages. The government is supportive of foreign investment offering tax advantages and other investment incentives.