Neoprene, a synthetic rubber fabric, plays a pivotal role in the construction of these boots due to its remarkable properties. It is waterproof, flexible, and resistant to temperature changes, making it an ideal material for wet and cold conditions. The snug fit of neoprene around the ankles and calves ensures not only dryness but also comfort, as it conforms to the shape of the leg without causing chafing or discomfort.