The creation of child shoes is the integrated result of both inner and outer designs. An investigation of principles of kame^i favorite held by consumers and principles of importance conceived by designers may provide insight into and suggestion of the design of new products. In addition, such an investigation may help shoes designers to turn out shoes which can meet consumers' psychological needs. In view of this, the researcher refers to the children shoes manufactured by U company and their form designs as the basis for evaluation investigation. The present paper aims to investigate to what extent consumers' kansei favorite and design needs may be advantageous to product quality and marketing ability. To conduct the research, the researcher first select parents as the targeted sample population, who are asked to tell the researcher what their children's principles of kansei favorite and design features are. All the evaluation data, which are derived through the application of comparative evaluation method, are then subject to Grey Relational Analysis (GRA) method for calculation. Finally, Grey Structure Model (GSM) is utilized to indicate the sorting (ranking) order of importance. The present study can not only provide design strategies for new products (shoes) but also solve the problems inherent in structure design.