A 47-year-old diabetic Japanese female presented with verrucous lesions over the both first metatarsal heads. A neurological examination showed neuropathy with both sensory and motor loss on the feet, and distal lower legs. Althouth a historogical analysis revealed hyperkeratosis, acanthopapillomatosis, and vacuolated keratinocytes in the epidermis as verruca vulgaris, we werenot able to detect papillomaviruses by means of immunohistochemical staining and polymerase chain reaction (PCR). The Pathogenesis of these verrucorus lesions might be related to chronic pressure or friction in an area of neuropathy.