Corns and calluses are simply a thickening of the skin usually over a prominent area of the foot or over an area of increased pressure. Corns are found on the top of toes and calluses are found on the bottom (soles) of the feet. They can become quite thickened over time and painful to walk on.
The most common cause of a corn is pressure from the toe box of a shoe. For corns on top of the toes, a low toe box may be the culprit, whereas tight fitting shoes aggravate corns between the toes. Bony prominences or areas of increased pressure cause calluses on the sole of the foot. This is often the result of abnormal structure or function of the foot.