$33.00 from Yoga Pro - Yoga Toes® relax your feet. Yoga Toes® stretch, strengthen, and align foot muscles. This increases circulation, straightens bent toes, and even realigns the bones. Price reflects cost per pair with a three minimum order.

$29.95 from TheGiftingSource - These invigorating peppermint infused lotions send a tingle of satisfaction through your toes. Includes a mesh tote, slippers, and pumice scrub. 10 1/2" x 3 1/2" x 11" high.

$39.95 from Soft Surroundings - It's an instant foot spa! These plush spa booties have removable, microwaveable inserts filled with lavender and flaxseed to sooth. This must-have beauty product enhances your well being. Give the gift of ultimate relaxation.

$139.95 from Design It Yourself Gift Baskets - Terry cloth bath pillow, pewter picture frame, refexology moisturizing hand gloves, manicure/pedicure kit, relaxation hot/cold eyegel mask, relaxation CD, spa sister lavender bath salts, sweet pea shower gel and more goodies.

$99.95 from Brookstone - Treat yourself to the ultimate foot massage with the revolutionary new Aqua-Jet Foot Massage Spa. Dual massaging hydro jets, adjustable heat and water speed, cordless remote control.

$29.95 from firstSTREET - Aromatherapy never felt so good! The Spa Necessities™ Warming Aromatherapy products not only provide moist heat for healing and comfort, but also generate delicious fragrances, which can relax and soothe your senses.

$27.99 from MyGiftee.com - After a hard day at work or working out she'll love using this sports massager. Cordless sports massager rejuvenates your muscles with soft vibrating massage action. Includes Laura Ashley slipper socks.

$19.95 from Isabella - Say goodbye to dry, rough, cracked skin on your feet with this wonder of a tool. Your baby soft, callus-free feet will thank you! 1.75" X 3.25"

$24.95 from Hammacher Schlemmer - Battery-powered heated wool and Thermostat socks wrap your feet in soothing warmth that lasts for up to 12 hours.

$49.95 from RedEnvelope - These soft fleece booties with adjustable straps and faux-suede soles provide fragrant heat for her tired feet. The matching heated wrap relaxes tired shoulder muscles. Pop in the microwave for 30-60 seconds to heat up.