Toes are the digits of the foot of a tetrapod. Animal species such as cats that walk on their toes are described as being digitigrade. Humans, and other animals that walk on the soles of their feet, are described as being plantigrade; unguligrade animals are those that walk on hooves at the tips of their toes. The toe refers to a part of the human foot, with five toes present on each human foot. Each toe consists of three phalanx bones, the proximal, middle, and distal, with the exception of the big toe (Latin: Hallux). The hallux only contains two phalanx bones, the proximal and distal. The phalanx bones of the toe join to the metatarsal bones of the foot at the interphalangeal joints. Outside the hallux bones is skin, and present on all five toes is a toenail. Humans usually have five toes on each foot. When more than five toes are present, this is known as polydactyly. Other variants may include syndactyly or amputation.

Forefoot shape, including toe shape, exhibits significant variation among people; these differences can be measured and have been statistically correlated with ethnicity. Such deviations may affect comfort and fit for various shoe types. Research conducted by Freedman for the U.S. Army indicated that larger feet may still have smaller arches, toe length, and toe-breadth.