Abstract: A foot exfoliation device including a base tray having non-slip surface member disposed on a bottom side thereof; a continuous wall disposed on the base tray top side proximal the periphery thereof; and a trough continuously disposed on the top side inside the wall. Stacked sand paper sheets are disposed within the trough. A removable snap-on cover is disposed atop the base tray. A sand paper post member, which is centrally disposed within the trough proximal to a base tray front end, permits exfoliation between toes. An aperture, centrally disposed proximal to a forward end of each of the sand paper sheets, slidingly receives the post member therethrough. A mirror is disposed on an underside of the cover to permit inspection of the user's feet.