Toe warts are viral infections, while corns are physical diseases caused by long-term pressure and friction that thicken the cuticle. In addition to the etiology, there are differences in performance, treatment, and prognosis. They occur in areas of high friction, such as the outer little toe and inner bunion, and are well-defined yellowish or dark yellow keratinous plugs with a smooth surface. Treatment: Toe warts are mainly treated with freezing, laser or local injections. The treatment of corns can be similar to toe warts and can also be treated with corns cream and salicylic acid ointment. Prognosis: Toe warts are viral infections and may recur if not treated properly at one time. Corns are associated with local friction and may also recur if the trigger persists. Both may be painful. Toe warts have a tendency to heal on their own, or they may increase gradually due to the heavier condition. Toe warts should be treated with personal hygiene and wear well ventilated shoes. Patients with corns should be careful to wear fewer narrow shoes, especially high heels and pointed shoes.