I would have to say yes and no. If you can find it on ebay for 2.99 with free shipping then yes. However, if you pay more than that then no. I found it on ebay for $7.15 and it included shipping. Got it today and while yes it does take the callouses off your heels the blades are now dull and won't do anymore. So for a use one time throw away mini pedi then go for it. But if you are looking for something that will work several times then SAVE your money.
That is my public service announcement for the day.