A tool for easily removing stratum corneum by acting on the stratum corneum to be removed from various directions and in a complicated manner with a complex uneven pattern. The tool is also capable of controlling the amount of stratum corneum to be removed. The tool for removing stratum corneum is formed with the stratum corneum removal face on one side of the plate-like body thereof. Several different groups of grooves are formed on a flat one side of the plate-like body thereof, after which holes are formed by punching from the other side of the plate-like body towards the one side such that the stratum corneum removal face is formed with uneven sections on the periphery of the holes.
