The aim of this paper is to better understand the decisive factors of the daily walking practices in urban areas. It is based on the hypothesis that the urban morphology determines partially the walking practices by producing the quality of the pedestrian accessibility. The test of this hypothesis uses original data for Besançon and Lille. These data, describing walking practices, including the itineraries, have been collected through two telephone surveys and implemented in a Geographical Information System. According to our work hypothesis, it turns out that high accessibility for pedestrians from their homes tends to promote the use of walking. The analysis of the travels which could be done on foot, but which are actually done by an oth...