The invention relates to a shoe (1), in particular a sport shoe, with a sole (2) and a shoe upper (3), connected thereto, which surrounds the front of the foot, the ankle region and the heel region (4) of the foot. The aim of the invention is to develop said shoe (1) such that it remains possible for the shoe (1) to be assembled with a low height, without negatively affecting the ability of the shoe (1) to hold the wearers foot in an optimal manner. Said aim is achieved, whereby the shoe upper (3) comprises an incision (5), running at least nearly in the vertical direction (V) to the sole (2), whereby the parts (6a, 6b) of the shoe upper (3), on both sides of the incision (5) in the heel region (4), are embodied such as to be folded or turned inwards in the direction of the sole (2).