I use a foot file from WalMart. In the beauty section, it is about 10 inches long with part of it covered by an abrasive. It works fast and makes your feet look and feel wonderful.
You will find that using a pumice stone or file for removing calluses works much better when your feet are dry.
A pumice stone (any drug or beauty supply aisle, and usually costing around $1USD) will take a callus off, but it will take a while-it's not a fast process. Have a look at this link about using a pumice stone:
Used according to directions, a pumice stone is a wonderful way to take care of corns and calluses.
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