A sponge rubber foot exfoliation apparatus to remove thick, rough, dry, peeling, flaky skin and calluses from the arches, tops, bottoms, sides, heels and toes of feet evenly gently painlessly, smoothly and softly. The first apparatus consisting of a sponge rubber handheld device will attach to a second apparatus. The second apparatus comprising flexible material with abrasives and sponge rubber material affixed with abrasives to exfoliate feet. A single rigid plastic perimeter ring, double rigid plastic plates and single rigid plastic plate of the second apparatus will attach to and secure the flexible and sponge rubber material with abrasives to the first apparatus.
