Contains some kind of crumbly pumice stone and a foot file so rough it tears my legs. It was used very carefully, did not remove calluses on the heels. I think if you have very thick, very hard calluses this might help. I need a much thinner file and this will be too unsaved to use if I press hard enough to get the effect. Pumice is rough, very porous and I don't think it will last long unlike most which last for years.
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