A damping element for a shoe, especially for a sports shoe, having at least one first element which extends essentially in a load direction over a pre-determined height in the unloaded state of the damping element, and is embodied as a hollow body defining a receiving area in which an associated second element with a smaller cross-section can at least partially penetrate. The second element extends essentially in the load direction over a pre-determined height in the unloaded state of the damping element, and is arranged coaxially in relation to the first element. To improve the damping performance of the shoe, the second element is also embodied as a hollow body and the two associated elements are interconnected by means of an elastic connecting section which only extends between the first-element and the second element so that the elements together form a gas-tight chamber.