FIG. 1 is a side elevational view of a side panel for a shoe upper showing my new design applied to one side of a shoe;

FIG. 2 is a side elevational view of a side panel of a shoe upper of the other side of the shoe upper shown in FIG. 1; and

FIG. 3 is a sectional view of the side panel of a shoe upper taken generally along line 3--3 of FIG. 2.

The broken line showing of a shoe upper and shoe sole, including the cupped vertical sides of the sole, is for illustrative purposes and forms no part of the claimed design.