UPDATED: TO POOR, COMMUNITY COLLEGE STUDENTS:

http://mobile.kohls.com/product/prd-2018418/tei-spa-2-pk-ultra-cleanse-replacement-foot-pumices.jsp

IT'S WORTH IT TO USE A SPINNING, HAND-HELD PUMICE TOOL FOR EXFOLIATING PEDICURES. TRY TO SOAK YOUR FEET IN WARM EPSOM SALTS WITH TEA TREE OIL FIRST. ALSO, GET THE TOE NAIL BRIGHTENER KITS (MEDICATED, WITH A BRUSH, TO BE APPLIED LIKE NAIL POLISH TO TOE NAILS) FROM DRUGSTORE.COM TO EXFOLIATE YOUR TOE NAILS.