Toes are the digits of the foot of a human or animal.

In humans, the toe includes the phalanges of the foot's skeleton; the bones of each toe continue all the way to the heel, although in from the base of the toes they are united in the body of the foot. The innermost toe (the leftmost one on the right foot, see picture) is by far the thickest (big toe, great toe, or hallux); the one on the other end is short and thin.

The toes, especially the big toe, play an essential role in walking, although a loss of the smallest toe will not affect gait.

Many animal species walk on their toes, and are called digitigrade. (Humans and other animals that walk on the soles of their feet are plantigrade; hoofed animals are unguligrade.)

On the toes are nails, as we have on our fingers. They are called toenails.

Toe or TOE can also be:

• An Acronym for Theory of Everything
• An Acronym for Ton of oil equivalent
• A concept in automotive technology. Toe (automotive)
• A TCP Offload Engine (TOE) is a type of Ethernet Network Interface Card.
• Toe is the Dutch word for Closed, close E.g. "Close the door - Doe de deur toe." "It's closed - Het is Toe"
• Texas, Oklahoma and Eastern Railroad