Sheer hosiery (200) is provided that maintains the appearance of conventional sheer hosiery while eliminating the foot discomfort that is typically encountered when wearing conventional sheer hosiery. Embodiments of the sheer hosiery (200) include a sheer leg portion (260) and a foot portion (210) that is affixed to the sheer leg portion (260) and at least partially made of a comfort fabric. The foot portion (210) contacts one or more portions of a wearer's foot, such as, for example, a ball portion and a toe portion, and is hidden from view when the wearer's foot is inserted in footwear. The foot portion (210) may be somewhat thicker than the sheer leg portion (260) but is not so thick as to interfere with the fit of the footwear.