I take really good care of my feet, and am a firm believer in pedicures! I don't have corns or calluses, so i feel i can't really comment on this product. Tip Top is a good quality brand, affordable and effective (so i hear). The Callus & Corn Reliever is a clear spray, with a slightly minty scent (i must admit i'm not a huge fan of the smell, reminds me of a cleaning agent). It's an easy to use & simple product has potential.