Hi,
I also have calluses and thick dry skin on my heels. Nothing worked for me (I mean really did the trick) except this product called the Personal Pumi Bar that my podiatrist gave me. It is a bar that you wet with soap and water and then gently rub on your calluses and dry skin. I use it in the shower a couple times a week and it really gets rid of my calluses. You might want to ask your podiatrist about it.
Thought I'd help
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