The present invention relates to a callus removing plate forming micro cutters and a callus remover, in which blades of side surfaces of the micro cutters are elongated to apply an acute angle effect such that hard calluses can be easily cut； the micro cutters are formed on a curved surface for concentrating force such that the calluses can be easily removed with small force on a tangential surface between the curved surface and a flat surface； an ergonomic design is adopted such that the calluses can be removed from concave portions of a foot sole； and the callus removing plate is configured to be separable and to be able to be coupled while changing a forward direction with a backward direction such that usage lifespan of the blades can be elongated. The present invention provides the callus removing plate forming the micro cutters, comprising: a cutter plate； and a plurality of the micro cutters formed on the cutter plate. The micro cutter includes: a protruding plate protruding on a surface of the cutter plate through a left and a right side connection unit； a cutting blade formed on an edge of the protruding plate and cutting the callus； and a callus passage hole formed along an outer circumference of the protruding plate and passing the cut callus therethrough. The protruding plate has a shape that the length is longer than the width where the width is referred to a gap between the left and right side connection units and the length is referred to a gap between both side tips of both side cutting blades, the cutting blade is composed of a first and a second cutting blade symmetrically formed at a front side and a rear side based on the left and right side connection units wherein vertex blades (25a, 26a), are tips of the first and second cutting blades having a shape that the length is longer than the width, tilt blades (25b, 26b) formed at both left and right sides of the vertex blades respectively and side surface blades (25c, 26c), linear or curved, connect
