A tubing shoe (10) for use on work strings in well bores as are typically utilised in oil and gas production. The shoe comprises a cylindrical body (12) upon which is arranged a reaming portion (22) including pairs of teardrop shaped raised reaming members (26), each pair being mounted oppositely, in parallel and longitudinally along the body. Adjacent pairs of members provide a funnel (42) for collecting approaching debris and a channel for grinding the debris. A nose (14) may be mounted on the end of the shoe, the nose being eccentric or including cutting blades to assist the shoe in breaking through shale and clay stone bridges. A non-aggressive stabiliser (54) in the form of helically arranged blades may also be located on shoe.