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This nickel file was designed to be used on dry feet. Place a towel under your feet or use outside/where you don't need to worry about cleaning up callus dust. Using the nickel surface, gently scrub the callused areas of your feet in a back and forth motion until the calluses are reduced. Remember that your feet need some callusing for protection, so your goal is to smooth the callus, not eliminate it.
CAUTION: Please do not use this, or any foot smoother if you suffer from diabetes or poor circulation.