footwear, early 14c., from Old French bote "boot" (12c.), with corresponding words in Provençal and Spanish, of unknown origin, perhaps from a Germanic source. Originally for riding boots only.
"profit, use," Old English bot "help, relief, advantage; atonement," literally "a making better," from Proto-Germanic *boto (see better (adj.)). Cf. German Buße "penance, atonement," Gothic botha "advantage." Now mostly in phrase to boot (Old English to bote).