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Despite the controversy, toning shoes--a category created from thin air just a few years ago--are flying off store shelves Links of London on pace to ring up almost billion in revenue this year. Six of the top-selling shoes in the United States in a recent survey reside in the toning category. Locally based athletic retailer The Finish Line Inc. is a prime beneficiary. The company does not break out sales of toning shoes but investment bank Morgan Stanley estimates Links of London Wimbledon 2009 Friendship bracelet shoes could generate million in revenue for Finish Line in fiscal . That would work out to about 6 percent of the company's revenue. Sales are soaring even as members of the medical establishment scoff. The American Council on Exercise recently found that women wearing the shoes in a treadmill test achieved the same amount of "exercise response" and "muscle activation" as those who wore traditional shoes. "There is simply no evidence to support the claims that these shoes will help wearers exercise more intensely, Links of London Red F riendship Bracelet more calories or improve muscle strength and tone," the study concluded. Still, the group suggested the toning craze doesn't hurt if it spurs couch potatoes to get up and walk more often. Finish Line carries the pioneers of toning, including Sketchers Shape-Ups and Reebok EasyTones, along with newer toner entries from Avia, New Balance and Bass. Nike, caught flat-footed on the toning trend, is working on its own line of what it is calling "wellness" shoes for a November debut. The toning category was an "important contributor" to Finish Line's Links of London Pewter And White Friendship Bracelet-percent jump in same-store sales for the fiscal first quarter, Finish Line's president and chief merchandising officer, Sam Sato, wrote in a response to questions from IBJ. The shoes generally cost at least a pair.