IT IS THE BOOT THAT COVERS THE INNER TIE ROD END AND ATTACHES ITSELF TO THE RACK ITSELF AND THE OTHER END TO THE ROD BETWEEN THE INNER AND OUTER TIE RODS ENDS.
Energy Suspension makes some (I think that's what Wil mentioned). I've seen them in my local Pep Boys / Autozone's - but unfortunately they usually carry only on size. Usually most larger stores that have a 'HELP!' section will have universal boots too - but they are rubber. Surprisingly I think the Energy Susp ones were cheaper. I had to get a pair for another car of mine and the Energy ones were $5.99 or $6.99 a pair (IIRC) - and the HELP ones were $5.99 a piece!
Here's the link to the Energy page - so you can find the right size:
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