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Soak your feet in warm, soapy water or use while in the bath or shower. Gently rub the grater-style rasp over thick calluses until they are reduced. Remember that your feet need some callusing for protection, so your goal is to smooth the callus, not eliminate it. Smooth any rough spots with the emery grit on the back of the tool.
CAUTION: Please do not use this, or any foot smoother if you suffer from diabetes or poor circulation.