Abstract: A manicure file for acrylic nails including an elongate, substantially flexible yet rigid stick with opposite distal ends having flat upper and lower surfaces and, a rounded peripheral edge. A layer of resilient material is adhered to each of the distal ends in sandwiched relation between the stick and an outer exposed layer of emery material disposed in covering relation thereto, wherein hardened acrylic nail outer and inner surfaces and nail edges can be filed smooth without damaging the cuticle or skin surrounding the nail.