A shoe bed structure for sandals includes a leisure shoe made up of a bottom sole, a retaining strap, a coupling pad, and an insole wherein the bottom sole has a plurality of assembly holes properly preset at the top side thereof for the retaining strap to be fixedly engaged therewith, and a limiting cavity of a proper depth defining top surface thereon for the identically shaped coupling pad and the insole thereof to be integrally mounted therein via thermal-pressurized operation. A plurality of resilient areas with supporting hoops and a plurality of buffer areas without the supporting hoops thereof are alternatively arranged in regular or irregular manner at the upper surface of the insole thereon. The resilient supporting hoops thereof are densely and neatly arranged in upright ring shapes with air vents defined therein and dividing passages formed at the adjacent sides thereof, and an engaging underside is disposed at the bottom side of the insole. Thus, via the resilient areas and the buffer areas of any shapes, the density of contact areas between a human sole and the insole thereof is minimized, efficiently reducing the uncomfortable feeling caused by the friction generated there-between. Besides, via the air vents and the dividing passages of the supporting hoops thereof, the insole thereof is also provided with superior massage effect as well as air ventilation and water-draining capabilities.