Abstract: Toe JEMs is a decorative callous (corn) cover for toes compromised with rhinestones, gems, or other similar material and applied with a non-toxic skin adhesive. My invention addresses the issue of the unattractive appearance of a toe callous (corn) many women struggle with today. It gives women and or men a cosmetic option for their blemished toes. Instead of hiding their feet during the warm seasons of the year, Toe JEMs gives people the confidence to wear thong sandals, flip-flops, and open toe shoes or to just walk barefooted in public. Toe JEMs are a cosmetic answer to toe jams.