Most make their own from living rubber. It is a little tricky to replace them. Mark Pack has the technique down pat and will be glad to help you.
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The company in the video below (also shows the technique) sells their product on Tackle Warehouse. I replaced some legs last year using the same technique; but I really liked the colors offered at Barlow's Tackle in Richardson Texas--they sell extra long Lunker silicone skirt material that works really well (just trim it after replacing the legs to your liking)