This worked GREAT! I was really skeptical at first, but it made my feet so smooth. I used it both wet and dry, and found I liked it better wet-because the mess was easier to clean up in the shower, and that I wasn't breathing in dry skin particles as much. Nice sleek design, easy to read instructions on the inside of the package.
The only thing I didn't like was that it doesn't come with a refill file, which you have to buy separately. And that the instructions for use are literally on the back of the packaging, so you have to open it carefully, so you don't tear the instructions. (Or, Maybe I was super excited and opened package too quickly!)
Overall, great tool.