Or another choice for those of you brave enough to venture into the ladies realm of beauty products. Revlon, yes Revlon, makes a product specifically for removing the callusus from your feet and it works very well. Kind of like a Smith's sharpening steel it is two sided, rough and fine, and the handle is angled so you don't even have to bend over as much a few minutes while watching the ball game or reruns of Band of Brothers and your calluses are gone and we all know how much of a pain cracked and bleeding calluses can be.