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This could be a plantar wart. A plantar wart (also verruca plantaris or verruca) is a wart caused by the human papillomavirus (HPV) occurring on the sole or toes of the foot.
Plantar warts are generally harmless and self-limiting, but should be treated to lessen symptoms (which may become painful).
The treatment of warts by keratolysis involves the peeling away of dead surface skin cells with trichloroacetic acid or salicylic acid.
Foot corns grow on our toes in response to our body's demand for protection against the pressure and friction that is being applied on that area.Wearing shoes that are too tight and constricting can cause it.
ref:wikipedia
It is best to visit a podiatrist or dermatologist to get a confirmed diagnosis.
Your picture shows a common physical feature of a plantar wart, being that the overlying skin lines travel around the lesion rather then over it. Additionally the lesion is in a weight-bearing area which is a common site of corn formation. A simple way to check if it is a wart or corn it to apply pressure on it. If you apply a direct downwards push with your finger and it hurts it is most likely a corn, if it hurts more when you squeeze it from the sides (like squeezing a pimple) it is most likely a wart.
Please note that is does look like it has overlying hyperkertosis (skin) and this maybe affecting my judgement via a picture and will cause your treatment course to take longer unless removed. I recommend seeing a podiatrist for diagnosis and treatment.
Regards
Dr Foot