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Comment*:	They tend to form on the ball of the foot, the heel and the pads of the toes - areas of the foot that are under pressure from the body's weight. You have to go through the guidelines under Destruction (page 56 in CPT 2001), just prior to the description for the 17000 series of codes to realize that they are applicable not only to several lesions but also to warts. They can be used with no scaring, no pain, no freezing plus you will not be left with irritated, itchy red skin from harsh chemicals.