Abstract: The present invention provides a disposable sand cap for removing calluses and a callus removal device having the same. The disposable sand cap for removing calluses includes a cap body which has a “”-shaped cross-section and is made of a synthetic resin, and an abrasive sand which has a 60˜90 mesh particle size and is attached on a lower end surface of the cap body with a bonding agent. The callus removal device has the disposable sand cap with the abrasive sand. The callus removal device includes a grip part having an elliptical shape, with a plurality of finger grooves provided at several predetermined positions around a circumferential outer surface of the grip part, thus allowing fingers of a user to be placed on finger grooves. The callus removal device further includes a sand cap support part extending downwards from a lower portion of the grip part, with an insert ring provided around a circumferential outer surface of the sand cap support part.