A connecting and retaining structure for a shoe covering and trouser leg combination includes a connecting portion, a retaining portion, an extension portion, a position fixing portion and a shoe covering, and is capable of covering of the leg portion of a user against rain. A periphery of the retaining portion forms a covering that enables the extension portion and the shoe covering to be retained therein. The shoe covering is joined to a lower end of the extension portion, and is provided with an opening, through which the shoe covering and the extension portion can be rolled up and then disposed within the retaining portion. The extension portion adopts a flexible soft lining having length longer than the connecting portion, and provides an allowance for displacement and extension of the legs of the user when wearing the shoe coverings, thereby enabling unhindered large extending movements of the legs.