All the items you will need for a "mani and pedi", towel, washcloth, 6 bags of bath salts, pumice stone, contour toe file, nail brush, cuticle pusher, toenail clippers, callus remover, fingernail clipper, nail scissors, cuticle nipper, salon file board, 4-step buffing board, scrub  cream, cotton balls and foot butter. All wrapped up in a plastic tub for foot soaking.  You supply your choice of nail polish.