Hi, I have recurring brown spots on my big toes. They appear at first as being very callous-like, and over the course of a few days or so, eventually dry out and flake off. They don t happen in the same spot every time, and they never cause me pain or discomfort. I also have dry skin on the bottoms of my feet , predominantly under my toes, sporadically on my soles. I believe the dry skin to be an attribute of mild athlete s foot , but I can t find any information on the spots.