Abstract: A foot treatment shoe for use to soften rough skin, calluses, bunions, corns, and the like includes an abrasive surface, such as a layer of fine abrasive material on the interior surface or selected portions of a bottom wall and side walls of the shoe. The shoe includes an upper portion mounted on the lower portion and capable of enclosing a foot therein whereby walking while wearing the shoe is effective to massage the feet within the shoes by means of engagement of the foot with the abrasive material. Use of the shoe includes applying a protective material to the foot prior to placing the shoe on the foot and walking while wearing same.