a universal snow boot and binding for use in connection with either snow skiing or snow boarding which is easy to use and provides quick , easy and positive interconnection of the snow boot with the upper surface of the ski or snowboard . the snow boot or foot enclosure component of the invention carries a permanent magnet that engages a metal plate provided on the snowboard . the mechanical locking mechanism that is operated by the user is also strategically mounted on the snowboard . the mechanical locking component includes a toe locking mechanism and a cooperating heel locking mechanism that is easily operable to enable the snow boot to be readily disconnected from the upper surface of the snowboard or snow ski .